TMI Blog2017 (4) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... Cess - demand set aside - appeal allowed - decided in favor of appellant. - Ex.Appeal No.75358/14 - F/O/75504/2017 - Dated:- 28-3-2017 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri T. R. Rustagi, Adv. for the Appellant Shri K. Choudhari, Supdt. (A.R.) for the Revenue ORDER Per: Shri P. K. Choudhary This appeal has been filed by the appellant against the Order-in-Appeal No.47/SH/CE(A)/GHY/13 dated 12.12.2013 passed by Commr. of Central Excise (Appeals), Customs S.Tax, Guwahati. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Zarda Scented Tobacco classifiable under Chapter 24 of Central Excise Tariff Act, 1985. By Notification No.8/2004-CE dated 21.01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced below : 1.4 Whereas, during verification of said assessee's ER-1 Return for the period from 01.03.2005 to 30.09.2005, it was seen that the said assessee was also found to evade Education Cess to the tune of ₹ 2,13,658.00 only by wrongly utilizing the CENVAT credit on inputs/capital goods against payment of Education Cess to the Government Exchequer in contravention of the provision of the Central Excise Act Rules made thereunder. The amount of Education Cess paid by the said assessee during the period from 01.03.2005 to 30.09.2005 and the amount of CENVAT credit on inputs/capital goods utilized towards payment of Education Cess is given below in the form of a Table. On plain reading, it is clearly eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said notification is availed of and since Education Cess is also a Duty of excise, I hold that the appellant's action is correct and is in conformity with the Cenvat Credit Rules, 2004. 7. The above view was upheld by the Tribunal while dismissing appeal of the Revenue against the above order. It was held that there was no bar to utilize Cenvat credit of Basic Excise Duty for payment of Education Cess. The ld.Counsel also relied upon the decision of the Hon ble Guwahati High Court in their own case, M/s Dharampal Satyapal Ltd. Vs. Commr. of Customs Central Excise, Shillong : 2015 (323) ELT 55 (Gau.). 6. On the other side, the ld.A.R. appearing on behalf of the Revenue, drew the attention of the Bench to the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
