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2019 (4) TMI 1552 - AT - Central ExciseIrregular utilisation of CENVAT credit lying on balance in Education Cess (EC) and Secondary & Higher Education Cess - Revenue is contesting the same on the ground that EC & SHEC can be utilised only for discharge of those cesses and not the basic excise duty - HELD THAT:- The issue is no more res integra as on an identical issue, writ petition was filed before the Hon’ble High Court of Delhi in the case of CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VERSUS UNION OF INDIA AND ANOTHER [2018 (2) TMI 1264 - DELHI HIGH COURT] wherein the Hon’ble High Court discarded the same contentions raised by the petitioners therein and held that though the Central Government of India had issued notifications 12/2015-CE(NT) and 22/2015-CE(NT), it cannot be said that CENVAT credit of EC & SHEC lying in balance as on 01.03.2015 can be utilised for discharge of basic Central Excise duty for clearances after 01.03.2015. The appellant herein is from a organised sector and was aware of the provisions as to the utilisation of CENVAT credit. It cannot be said that appellant was not aware of the fact that EC and SHEC cannot be utilised for discharge of basic Central Excise duty as on 01.03.2015. Appeal dismissed - decided against appellant.
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