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2015 (10) TMI 1181 - CESTAT AHMEDABAD

2015 (10) TMI 1181 - CESTAT AHMEDABAD - 2016 (338) E.L.T. 419 (Tri. - Ahmd.) - 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 Gujarat High Court in the case of M/s. Madura Industries Textiles (2013 (1) TMI 352 - GUJARAT HIGH COURT) the impugned order cannot be sustained and it is set-aside - Decided in .....

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tion (SHE) Cess. The learned Advocate for the appellant submits that as per Rule 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, Vapi vs. M/s. Madura Industries Textiles - 2012-TIOL-1094-HC-AHM-CX. The relevant portion of the said decision is reproduced below:- 3. The respondent paid the Education C .....

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