Under which notification we use Basic Excise Duty to make payment of Edu.Cess & SHE Cess, Central Excise

[Chintan Shah]

Dear All,

Please let me know Under which notification we use Credit balance of  Basic Excise Duty to make payment of Edu.Cess & SHE Cess....???

Posts / Replies

[Pradeep Khatri]

This is a very disputed issue and the judgment are either side.  You can check the Cenvat Credit Rule (Rule 3(4)) in this regard and BBF Industry, Sun pharma judgments.

[Pradeep Khatri]

We are attaching herewith a favourable judgment as pronounced by the Hon'ble Ahmedabad Tribunal for your kind information.

Savita Oil Technologies Ltd. Versus CCE Vapi