2015 (6) TMI 662

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..... material period in question - impugned order which upholds disallowance of utilisation of cenvat credit of basic excise duty for payment of education cess and secondary and higher secondary educational cess is incorrect and is liable to set aside. - Decided against Revenue. - Appeal No. E/345, 420/2012 - ORDER No. A/11357-11358/2014 - Dated:- 27-6-2014 - Mr. M.V. Ravindran, Hon.'ble Member .....

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..... their view was incorrect and therefore there is in contravention of provisions of Rule 3(iv) of the Cenvat Credit Rules 2004. Show cause notice was issued to the appellant which was contested and after following the due process of law, adjudicating authority confirmed the allegation and disallowed utilisation of cenvat credit of basic excise duty for payment of educational cess, secondary and hig .....

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..... LE T221 (Tri LB) vi) Sun Pharmaceuticals Industries vs CCE - 200(207) ELT 673 (Tri LB) 6. In view of the foregoing and the judicial pronouncements on the issue, I find that the impugned order which upholds disallowance of utilisation of cenvat credit of basic excise duty for payment of education cess and secondary and higher secondary educational cess is incorrect and is liable to set aside. .....

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