2010 (2) TMI 231

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..... d. On an appeal filed by the respondent, the Commissioner (Appeals) allowed the appeal and hence the Revenue is in appeal. Held that- the decision in case of M/s Sun Pharmaceuticals, Vs. CCE 2006 (9) TMI 44 - CESTAT, NEW DELHI, I find that the appeal has no merit and accordingly reject the same.
Mr. B.S.V. Murthy, Member (Technical) Shri Uday B. Kadu, Advocate for the Assessee. Shri Rajendra .....

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..... hat education cess can be paid only from the education cess credit account. 3. I have considered the submissions. The very same issue had come up before this Tribunal also and in case of CCE Vapi Vs. M/s Balaji Industries as reported in 2008 (232) ELT 693 (Tri-Ahmd.). This Tribunal had also allowed the benefit of utilization of credit of basic excise duty for payment of education cess. Further, a .....

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