TMI Blog2019 (7) TMI 1937X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of Education Cess and Secondary Higher Education Cess when the appellant availed the area based the Exemption Notification No. 39/2001-CE, has been decided in the case of M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI [ 2017 (11) TMI 655 - SUPREME COURT] where it was held that The appellants were entitled to refund of Education Cess and Higher Education ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that whether the appellant can utilize credit of basic excise duty for payment of Education Cess And Secondary Higher Education Cess when they are working under Exemption Notification no. 39/2001-CE which area based exemption. 2. Sh. R. Subramanya, Ld. Counsel appearing on behalf of the appellant submits that the issue is settled in the case of SRD Nutrients Private Limited, he also placed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 2018 (361) ELT A17 (S.C) disposed of the appeal relying on its judgment in the case of SRD Nutrients Private Limited. This issue was also considered by this Tribunal in the case of Rama Cylinders Pvt. Ltd (Supra). 5. In view of these above judgments the issue is no longer res-Integra, accordingly, the appellant are entitled for utilization of credit of basic excise duty for payment of Educati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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