2011 (11) TMI 247

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....sessee had availed CENVAT Credit of Education Cess on the strength of invoices issued by a 100% EOU.  On the ground that the assessee is entitled to CENVAT Credit, as per formula prescribed under Rule 3(7)(a) in respect of goods received from 100% EOU and therefore the credit on Education Cess apart from the CENVAT Credit calculated as per formula in the said sub-rule cannot be taken, proceed....

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....ounsel for the respondents submits that the issue is no longer res-integra and in the case of Emcure Pharmaceuticals Ltd Vs CCE Pune 2008 (225) ELT 513 (Tri-Mumbai), this Tribunal considered the issue in detail and held that the credit of Education Cess is admissible. The decision was followed in the case of Shreya Pets Pvt.Ltd. Vs CCE Hyderabad-IV 2009 (240) ELT 408 (Tri-Bang), and in the case of....