2019 (11) TMI 1742

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..... . Dharmendra. Karjani, Superintendent, Authorized Representative JUDGEMENT RAMESH NAIR The issue involved is that whether the appellant is entitled to utilize the CENVAT Credit of basic Excise Duty for payment of Education Cess while availing the Exemption Notification No. 39/2001-CE. 2. Sh. R. Subramanya, Learned Counsel appearing on behalf of the appellant at the outset submits that this .....

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..... emption Notification No. 39/2001-CE. The tribunal in order dated 10.7.2009 cited above passed the following order. 4. Heard both the sides and perused the records. We find that the issue that whether the credit of basic excise duty can be utilized for payment of Education Cess and Secondary & Higher Education Cess when the appellant availed the are based the Exemption Notification No. 39/2001-CE .....

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