2010 (2) TMI 231

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..... in appeal. Held that- the decision in case of M/s Sun Pharmaceuticals, Vs. CCE 2006 (9) TMI 44 - CESTAT, NEW DELHI, I find that the appeal has no merit and accordingly reject the same. - ST/415/2009, ST/CO/139/2009 - - - Dated:- 1-2-2010 - Mr. B.S.V. Murthy, Member (Technical) Shri Uday B. Kadu, Advocate for the Assessee. Shri Rajendra Nagar, SDR for the Revenue. [Order Per: Mr.B.S. .....

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..... the education cess credit account. 3. I have considered the submissions. The very same issue had come up before this Tribunal also and in case of CCE Vapi Vs. M/s Balaji Industries as reported in 2008 (232) ELT 693 (Tri-Ahmd.). This Tribunal had also allowed the benefit of utilization of credit of basic excise duty for payment of education cess. Further, as submitted by the respondent, th .....

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