2012 (12) TMI 143

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....hutti, Dy. Commissioner, for the Respondent. [Order]. - This application has been filed by M/s. Encore Healthcare Pvt. Ltd. for waiver of pre-deposit and stay of recovery of amounts confirmed in the Order-in-Appeal dated 28-6-11. 2. The applicants are manufacturer of P & P medicaments classifiable under Chapter heading 30 of Central Excise Tariff Act, 1985 and they have been receivin....

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....on Cesses. 3. Ld. Authorised Representative appearing for the applicants submitted that under Rule 3(7) of the Cenvat Credit Rules in the proviso which is inserted on 7-9-2009, it has been made clear that Education Cess and Secondary Education Cess referred to Part B of the proviso is admissible as Cenvat Credit. He further submitted that prior to this amendment there was no doubt about th....

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....for two times whereas the applicants in the present case have availed the benefit of credit at third time. He reiterated the findings of the lower authorities in favour of the Revenue. 5. After hearing both sides, we find that the dispute relates to applicability of Rule 3(7) of the Cenvat Credit Rules and in the present case major portion of the dispute is after the amendment of Cenvat Cr....