2015 (10) TMI 1181

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..... Authorised Representative Per :  Mr. P.K. Das; After hearing both the sides and on perusal of the records, I find that the issue involved in this case is as to whether the appellant is to be allowed utilisation of CENVAT credit of basic excise duty for payment of Education Cess and Secondary and Higher Education (SHE) Cess. The learned Advocate for the appellant submits that as per Rule 3( .....

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..... f the appellant on the ground that the benefit of utilization of credit of basic excise duty for payment of Education 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 .....

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