TMI Blog2022 (8) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 duty for payment of Education Cess and Secondary Higher Education Cess. Thus, the appellant is entitled for utilization of Cenvat credit of basic excise duty for payment of Education Cess and Secondary and Higher Education Cess - appeal allowed - decided in favor of appellant. - EXCISE APPEAL NO. 415 OF 2012-DB - A/10814/2022 - Dated:- 21-7-2022 - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) AND HON BLE MR. RAJU, MEMBER (TECHNICAL) None for the Appellant Shri R P Parekh, Superintendent (AR) for the Revenue. ORDER RAMESH NAIR : The issue involved is whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. 3. Shri. Dharmendra Karjani, Learned Superintendent, Authorized Representative appearing on behalf of the revenue reiterates the finding of the impugned order. 4. Heard both the sides and perused the records, the issue is no longer res -Integra as the same has been decided in various judgments as cited by the Learned Counsel that the Cenvat Credit of Basic 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed.-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 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 Education Cess and Secondary Higher Education Cess. Therefore, impugned order is not sustainable, hence, the same is set aside, appeals are allowed. 4. Following the above decisions passed by this Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
