2017 (9) TMI 1996 - HC - Central Excise

Admissibility of appeal - HELD THAT - Tax Appeal is ADMITTED for consideration of the 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 July, 2009 to March, 2010 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 High Court of Gujarat admitted a Tax Appeal to consider the substantial question of law regarding the utilization of Cenvat credit of Basic Excise Duty for paying Education Cess during a period of availing area-based exemption.