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2015 (6) TMI 698 - AT - Central ExciseUtilization of basic excise duty - Whether the Appellants are eligible to utilize the Basic Excise Duty for payment of Education Cess and Secondary & Higher Education Cess leviable on the final product. - Held that:- Decision in the case of M/s Ajanta Mfg. Ltd Vs CCE Rajkot [2015 (6) TMI 662 - CESTAT AHMEDABAD] and CCE Vs Madura Industries Textiles [2013 (1) TMI 352 Gujarat High Court] - Decided in favour of assessee.
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