2014 (12) TMI 1406 - HC - Central Excise

Admissibility of appeal - utilization of CENVAT Credit - HELD THAT - The tax appeal is admitted for consideration of following substantial question of law Whether Hon ble Tribunal committed error in setting aside the demand of Central Excise duty in respect of utilization of Cenvat credit of Basic Excise duty for discharge of Education Cess payable on finished goods for the period June 2009 to October 2009 during which the assessee was availing the benefits of area based exemption under Notification No. 39/2001-C.E. dated 31-7-2001?

Summary

The Gujarat High Court admitted a tax appeal to consider the substantial question of law regarding the utilization of Cenvat credit for Education Cess during a specific period when the assessee was availing area-based exemption.