2013 (7) TMI 1122 - AT - Central Excise

Utilisation of Cenvat credit of Basic Excise Duty for discharge of Education Cess - Held that - The issue is decided by the Hon ble High Court of Gujarat in the case of Madura Industries Textiles 2013 (1) TMI 352 - GUJARAT HIGH COURT , where it was held that the benefit of utilization of credit of basic excise duty for payment of education cess is to be allowed - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal, setting aside the impugned order regarding the utilization of Cenvat credit of Basic Excise Duty for discharge of Education Cess. The Tribunal found the issue had attained finality with the judgment of the High Court of Gujarat in a related case.