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M/s. Asia Motor Works Limited Versus Commissioner of Central Excise & S.T., Rajkot

2015 (10) TMI 1181 - CESTAT AHMEDABAD

Denial of CENVAT Credit - 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 - Held that:- In view of the decision of the Hon’ble Gujara .....

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:- 26-5-2015 - Mr. P.K. Das, J. For Appellant: Ms. Dimple Gohil, Advocate For Respondent : Shri Lalatendu Patra, Authorised Representative Per : Mr. P.K. Das; After hearing both the sides and on perusal of the records, I find that the issue involved .....

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e 3(7) (a) of the Central Excise Rules permits utilisation of basic excise duty for payment of Education Cess and SHE Cess. She relied upon Hon ble Gujarat High Court judgment in the case of Commissioner of Central Excise, Customs & Service Tax, .....

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t credit account. The department demanded the duty and also imposed penalty. The Commissioner (Appeals) allowed the appeal and therefore, the department filed second appeal before the Customs, Excise and Service Tax Appellate Tribunal ('the Tribu .....

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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 a .....

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