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TMI Blog2013 (1) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... this stay petition is called out, I find that issue involved in this case lies in a narrow compass and hence, I allow the stay petition and take up the appeal for disposal. 2. After hearing both sides for some time on the stay petition, I find that the issue involved in this case is regarding utilisation of cenvat credit in the basic excise duty for discharge of liability of Education Cess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant and learned counsel Mr. D.K. Trivedi for the respondent. 2. This Tax Appeal has been filed under Section 35-G of the Central Excise Act, 1944 on the following two proposed substantial questions of law, which are extracted below:- (i) Whether, in the facts and circumstances of the case, the CESTAT has correctly come to the conclusion that under rule 3(7)(b) of the Cenvat Credit Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cess could be allowed. It is necessary to extract Paragraph No.3 of order of the Tribunal, which is as under:- 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 paym ..... X X X X Extracts X X X X X X X X Extracts X X X X
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