2018 (5) TMI 183

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and also CBEC Circular dt 30.4.2015 hold that Cenvat Credit lying in balance in the account of Secondary and Higher Secondary Education Cess and accumulated before 1.3.2015, can be used only for discharge of cess as provided under the rule and cannot be used for discharging the Excise duty - appeal dismissed - decided against appellant. - E/11890/2017 - A/10184/2018 - Dated:- 10-1-2018 - Shri M .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... le 3(7)(b) of Cenvat Credit Rules 2004 will apply and the utilization of Education Cess credit can be used only for payment of Secondary and Higher Secondary Education Cess. The lower authorities followed the law. The appellants in the grounds of appeal has not been able to controvert the findings recorded by the First Appellate Authority. The entire grounds of appeal is on the basis of interpreta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X