TMI Blog2019 (11) TMI 1742X X X X Extracts X X X X X X X X Extracts X X X X ..... sic Excise Duty can be utilized for payment of Education Cess and Secondary Higher Education Cess while working under Exemption Notification No. 39/2001-CE. The Tribunal in the case of M/S. ASR MULTIMETALS PVT LTD. AND GALLANTT METAL LTD VERSUS C.C.E. S.T. -RAJKOT [ 2019 (7) TMI 1937 - CESTAT AHMEDABAD] has held that the appellant are entitled for utilization of credit of basic excise dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by various following judgments; Rama Cylinder Pvt. Ltd-2016 (339) E.L.T. 147 (Tri.-Ahmd.) Welspun Corporation Ltd.-2014 (314) E.L.T. 968 (GOI) 2.1. He also placed reliance on the decision of this tribunal Order No. A/11115-11118/2019 dated 10.7.2019 in the case of M/s. Asr Multimetal Pvt. Ltd. 3. Shri. Dharmendra Karjani, Learned Superintendent, Authorized Representative appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een decided in the case of SRF Nutrients Private Limited.-2017 (355) ELT 481 (S.C.)Relying on the said Apex Court judgment the Hon ble Supreme Court in the case of Hitachi Home Vs. Commissioner reported at 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 Cylinde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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