Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2013 (1) TMI 352 - GUJARAT HIGH COURT
Utilization of Cenvat credit in basic excise duty for discharge of liability of Education Cess and Senior and Higher Education Cess - Held that:- As decided CCE Vapi Vs. M/s Balaji Industries [2008 (7) TMI 215 - CESTAT AHEMDABAD] the benefit of utilization of credit of basic excise duty for payment of education cess is to be allowed - there are several other decisions of the Tribunal rendered subsequent to the decision of M/s Sun Pharmaceutical [2006 (7) TMI 454 - CESTAT, NEW DELHI] where similar view has been taken - in favour of assessee.