2013 (3) TMI 2 - AT - Central Excise

Utilization of basic excise duty for discharge of education cess - period from May 2009 to November 2009 - Held that - As decided in assessee s own case in 2013 (1) TMI 352 - GUJARAT HIGH COURT wherein decided that the benefit of utilization of credit of basic excise duty for payment of education cess is to be allowed - in favour of assessee.

Summary

The appeal was filed against order in appeal SA/139/VAPI/2011. The issue was regarding the utilisation of basic excise duty for discharge of education cess from May 2009 to November 2009. The Tribunal decided in favor of the appellant based on a previous judgment in the appellant's own case. The impugned order was set aside, and the appeal was allowed.