TMI BlogPlease adviceX X X X Extracts X X X X X X X X Extracts X X X X ..... Please advice X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply By NEERAJ KUMAR, RANCHI: The Reply: Kindly make your query more clear. Reply By Pradeep Khatri: The Reply: No you can adjusti it from the basic excise duty. You would have to deposit it through GAR-7 Challan (in cash). Reply By sanjay misra: The Reply: You can go through the following Judgement C.C. & C. EX., J & K Versus BHARAT BOX FACTORY LTD. (UNIT NO. 1) - (CESTAT, NEW DELHI) Cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assification - Cenvat credit - Refund - Notification No. 56/2002-CE., dated 14-11-2002 -payment of E.Cess using Cenvat crdit of basis duty - Held that: the provision of law either as it stood in the year 2005 or even today does not permit the payment of cess by utilising cenvat credit availed on payment of excise duty as the provision of law comprised under sub-rule 7(b) of Rule 3 specifically mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es the provision regarding the utilisation of the cenvat credit. It specifically provides that the credit of the education cess on excisable goods and education cess on taxable services can be utilised, either for payment of the education cess on excisable goods or for payment of education cess on taxable services. - the modus operandi adopted by the respondents was not correct in relation to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utilisation of the cenvat credit while availing the benefit of Notification No. 56/2002, dated 14-11-2002. - Claim of refund rejected - decided in favour of revenue. X X X X Extracts X X X X X X X X Extracts X X X X
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