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2018 (6) TMI 774 - AT - Central ExciseCENVAT credit of Education and Secondary & Higher Education Cess - cross-utilisation in terms of provisions of Rule 3(7)(b) of Cenvat Credit Rules, 2004 - Held that:- The use of the expression “inserted” and “substituted” will have no bearing inasmuch as the end result of the amendments in Rule 3(7) (b) of Cenvat Credit Rule is the same, whether it has come by way of institution or substitution. Otherwise also, there is no ambiguity in the provisions of law, which are very clear. The amended provision of Rule 3(7)(b) have clearly spelt that the benefit of cross utilisation of cess and higher cess can be permitted only in respect of inputs received on or after 01.03.2015. In the absence of any ambiguity in the language used in the said rule, the assessee’s contention that the legislation intent is required to be looked into, cannot be appreciated. It is well settled law that quasi-judicial authorities cannot step in the shoes of the legislature and cannot fill the lacuna, if any. Benefit cannot be extended - appeal dismissed - decided against appellant.
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