TMI Blog2016 (11) TMI 1591X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 (1) TMI 352 - GUJARAT HIGH COURT], where reliance placed in the case of CCE Vapi Vs. M/s Balaji Industries [2008 (7) TMI 215 - CESTAT AHEMDABAD], where it was held that the benefit of utilization of credit of basic excise duty for payment of education cess is to be allowed - appeal allowed - decided in favor of appellant. - Appeal Nos. E/265/2012 and E/12415/2013 - Final Order Nos. A/11541-1154 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble Gujarat High Court vide in the Tax Appeal No. 2210 of 2010 - CCE, Vapi v. Madura Industries Textiles which has been followed subsequently by the Tribunal in the case of Rama Cylinders Pvt. Ltd. v. CCE, Rajkot - 2016 (339) E.L.T. 147 (Tri.-Ahmd.) and M/s. ASR Multimetals Pvt. Ltd. v. CCCE, Rajkot -. Further, he has submitted that Commissioner of Central Excise, Rajkot following the afores ..... X X X X Extracts X X X X X X X X Extracts X X X X
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