2006 (7) TMI 454 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi, in the case of Shri M.V. Ravindran, considered the issue of utilizing Basic Excise duty for payment of Education CESS. The Tribunal found that CENVAT Credit Rules do not restrict this utilization. As it is a question of law, the Tribunal stayed the recovery of duty until the appeal is disposed of.