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2019 (5) TMI 1091 - AT - Central ExciseUtilization of cenvat credit of education cess and secondary and higher education cess paid for payment of basic excise duty - the cesses were abolished prior to the date when the utilization took place - Rule 3(7)(b) of Cenvat Credit Rules 2004 - HELD THAT:- The cenvat credit in question was credit of education cess and secondary and higher education cess lying in balance with the appellant on 01.03.2015. Prior to this date this could be utilised only for payment of education cess and secondary and higher education cess. The appellant could not use this credit for this purpose as these cesses were abolished. Notification No. 12/2015 amended Cenvat Credit Rules 2004 by inserting three provisos to Rule 3(7)(b) enabling utilisation of credit of education cess and secondary and higher education cess in respect of inputs received after 01.03.2015 for payment of basic excise duty. However, the balance lying in credit was not covered by this notification also. Any provisions of fiscal laws or criminal laws should be read as such with no scope for intendment regardless of the consequences - A plain reading of the Cenvat Credit Rules as they existed during the relevant period did not allow the appellant to utilise credit of educational cess and secondary and higher education cess lying in balance for payment of basic excise duty. The utilization of the credit is not correct in law - appeal dismissed - decided against appellant.
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