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TMI Blog2019 (5) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, they were entitled to take cenvat credit of the education cess as well as secondary and higher education cess and utilise the same for payment of respective cesses on their final products. Rule 3(7)(b) of the Cenvat Credit Rules, 2004 mandated that the credit of education cess and secondary and higher education cess can be utilised only for payment of education cess and secondary and higher education cess respectively. When these cesses were abolished the appellant had a cenvat credit of education cess and secondary and higher education cess paid on their inputs which they could not utilise after 01.03.2015 because the final products were exempted from both these cesses. Therefore, they utilised the credit for payment of basic excise d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived in the factory of manufacture of final product in the financial year 2014-15 can be utilized for payment of the duty of excise specified in the First Schedule to the Excise Tariff Act: Provided also that the credit of Education Cess and Secondary and Higher Education Cess paid on input services received by the manufacturer of final product on or after the 1st day of March, 2015 can be utilized for payment of the duty of excise specified in the First Schedule to the Excise Tariff Act." The first proviso enabled anyone who received inputs after 01.03.2015 on which educational cess and secondary and higher educational cess was paid on inputs or capital goods received in the factory of manufacture on or after 01.03.2015 to utilise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order and submits that the Cenvat Credit Rules, 2004 as existed prior to 30.04.2015 as well as post 30.04.2015 were examined at length by the First Appellate Authority. Neither of these rules allowed cenvat credit of education cess and secondary and higher education cess lying in balance on 01.03.2015 to be utilised for payment of basic excise duty after that date. Therefore, he would urge that there is no force in the arguments of the Learned Consultant for the appellant and the appeal may be dismissed. 6. I have considered the arguments of both sides and perused the records. There is no dispute on the facts of the matter or regarding the rule position as it existed during the relevant period. The cenvat credit in question was credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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