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1. Utilization of Cenvat Credit of basic excise duty - appellant is clearly entitled for utilization of Cenvat Credit of basic excise duty for payment of Education Cess /...

2. Utilization of Cenvat credit of basic excise duty for payment of National Calamity Contingent Duty (NCCD) - there is no bar in utilization of basic excise duty for payment of NCCD.

3. Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

4. Cenvat Credit - basic excise duty can be utilised for payment of education cess/ higher education cess - AT

5. Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

6. Utilization of cenvat credit of education cess and secondary and higher education cess paid for payment of basic excise duty - The utilization of the credit is not correct in law.

7. Since Appellant were paying the duty utilizing the CENVAT Credit they cannot be charged for contravention of the provisions of Rule 4, 8(1), 8(3) & 8(3A) of the Central...

8. Disallowance of CENVAT Credit - the appellant cannot utilize credit of AED (T&TA) for payment of Basic Excise Duty. - AT

9. Bar on utilization of CENVAT Credit on payment of excise duty - Once Rule 8(3A) has been declared as unconstitutional to the extent it prohibited utilizing Cenvat credit...

10. Cenvat credit on AED (T&TA) for payment of basic excise duty on clearance of the final product from the factory - the information regarding taking of cenvat credit on...

11. Disallowance of excise duty - an item of section 43B - Since the excise authority held that CENVAT credit on fuel used for generation of electricity supplied to the...

12. Cross Utilization of CENVAT Credit - wrong utilization of Additional Duty of Excise (T&TA) for the payment of Basic Excise Duty and AED (GOSI) - levy of interest...

13. Failure to pay Central Excise duty while taking CENVAT credit - The fact that appellant had taken the CENVAT Credit without payment of any duty has not been challenged...

14. While CENVAT credit of National Calamity Contingency duty (NCCD)can be utilized under the CENVAT Credit Rules only towards payment of such National Calamity Contingency...

15. CENVAT credit - the effect of proviso to Rule 3(4) of CCR is that though a manufacturer is obliged to discharge excise duty liability by 5th or 6th day of the next...