9911796707
TMI Blog2017 (8) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 352 - GUJARAT HIGH COURT] wherein it is observed that CENVAT credit availed on basic excise duty can be utilized towards discharging liability of Education Cess and Secondary & Higher Education Cess - appeal allowed - decided in favor of appellant. - Central Excise Appeal No.12019 of 2013-SM - A/11484/2017 - Dated:- 28-7-2017 - Dr. D.M. Misra, Member (Judicial) Present Shri Dhaval K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest and proposal for penalty. On adjudication, the demand was confirmed with interest and penalty of ₹ 4.50 lakhs was imposed under Rule 15(1) of the Cenvat Credit Rules, 2004. Aggrieved by the said order the appellant filed appeal before the ld. Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 3. The ld. Advocate for the appellant submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since the appellant had availed area based exemption, therefore, the CENVAT credit availed on basic excise duty cannot be utilized in discharging their liability towards Education Cess and Secondary Higher Education Cess. In support, he has referred to the judgment of this Tribunal in the case of C.C. C.Ex, J K Vs. Bharat Box Factory Ltd. (Unit No.1) - 2011 (265) ELT 366 (Tri-Del.) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t availed on basic excise duty can be utilized towards discharging liability of Education Cess and Secondary Higher Education Cess. Also, it has been brought to my notice that SLP proposed to be filed against the judgment Hon ble Gauhati High Court was declined by the Board. In the result, the impugned order is set aside and the appeal is allowed with consequential relief, if any, as per law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
