2014 (8) TMI 1103 - SCH - Central Excise

Condonation of delay - Area based exemption - Exemption under Notification No.56/2002 - Whether an assessee availing of exemption under Notification No. 56/2002-C.E. can pay education cess and S & H Cess through BED Credit - the decision in the case of COMMISSIONER OF C. EX. JAMMU Versus TAWI CHEMICAL INDUSTRIES (UNIT II) 2013 (9) TMI 614 - CESTAT NEW DELHI contested where it was held that A unit availing of exemption under Notification No. 56/2002-C.E. cannot utilize BED credit for payment of education cess and S & H cess which were not exempted under the notification - Held that - delay condoned - appeal allowed - decided in favor of appellant.