TMI Blog2012 (7) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... i B. Sarma, SC For the Respondent : Shri Dr. Ashok Saraf, D. Baruah, Miss. N. Hawelia, Ms. M. L. Gope, S. Chetia and A. Goyal, Advocates ORDER (Goel, CJ) : This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944. Learned counsel for the appellants states that substantial question of law for consideration be reformulated as follows :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion involved herein, it was observed : 17. Rule 3(7) limits the utilization of CENVAT credit in respect of NCC duty as also other duties mentioned in Rule 3(7)(b). It provides that CENVAT credit in respect of NCC duty and other duties shall be utilized towards payment of duty of excise leviable under various statues respectively. The use of the word respectively in this regard is importa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CENVAT, credit of NCC duty can be utilized under the CENVAT Credit Rules only towards payment of such NCC duty, CENVAT credit obtained from other sources can be utilized for payment of NCC duty on the final product. In the present case, the assessee utilized CENVAT Credit of Basic Excise duty for paying education Cess to which department raised objection. The Adjudicating authority held th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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