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2019 (11) TMI 1268 - AT - Central ExciseUtilization of CENVAT credit - whether the appellant can utilize the Cenvat Credit of basic Excise Duty for payment of National Calamity Contingent Duty (NCCD)? - HELD THAT:- Hon’ble UttaraKhand High Court in the case of M/S HERO MOTOCORP LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE, DEHRADUN [2018 (1) TMI 770 - UTTARAKHAND HIGH COURT] has held that NCCD & CESS are part of levies under rule 3(1) of Cenvat Credit Rule, 2004 making an aggregate of Cenvat Credit hence, assessee could make use of Basic Excise Duty for payment of NCCD & CESS. As regard the sole reliance of the Revenue on the Judgment of Sikkim High Court in the case of UNICORN INDUSTRIES VERSUS UNION OF INDIA [2012 (5) TMI 621 - SIKKIM HIGH COURT], it is found that issue involved in such case was on exemption from payment of NCCD whereas the issue before us is whether the appellant is entitled to utilize Cenvat Credit of Basic Excise Duty for payment of NCCD - Therefore the judgment of the Sikkim High Court in the case of Unicorn Industries vs. Union of India being on entirely different issue is not applicable. The order passed by the Lower Authority is proper and legal which do not require any interference - Appeal dismissed - decided against Revenue.
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