2016 (11) TMI 915

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..... t of Education Cess and S&H Education Cess which they have later on paid through PLA. In that circumstances, the utilisation of Cenvat credit account of BED for payment of Education Cess and S&H Education Cess is double payment of duty by the appellant. Therefore, the appellant has correctly taken suo motu Cenvat credit of Education Cess and S&H Education Cess paid by them by utilised Cenvat credi .....

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..... llant availed Cenvat credit on basic Excise duty paid on the inputs and cleared the finishing goods on payment duty through PLA as well as utilised of their Cenvat credit account during the period of April, 2009 to September, 2009 and November, 2009. The appellant utilised their Cenvat credit account of basic Excise duty for payment of Education Cess and S H Education Cess. During the course of as .....

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..... ties and considered the submissions. 4. In this case, it is a fact on records that the appellant has utilised their Cenvat credit account of BED for payment of Education Cess and S H Education Cess which they have later on paid through PLA. In that circumstances, the utilisation of Cenvat credit account of BED for payment of Education Cess and S H Education Cess is double payment of duty by the .....

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