2011 (11) TMI 802

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..... ered is whether CENVAT Credit of Basic Excise Duty can be utilised for payment of Education Cess - review application allowed. - Review.Pet. 106/2011 - - - Dated:- 3-11-2011 - MR. MADAN B LOKUR MR. JUSTICE A.K. GOSWAMI For the Petitioner: MISSN HAWELIA, MSM L GOPE, DR.ASHOK SARAF, MR.A GOYAL, MR.K CHOUDHURY,MR.P BARUAH For the Respondent: MR. B SARMA ORDER We have h .....

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..... y holding that CENVAT credit of National Calamity Contingency Duty can be utilised only towards payment of National Calamity Contingency Duty. In Dharampal Satyapal, the question that arose was whether CENVAT Credit of education cess can be utilised towards payment of Education Cess and following Prag Bosimi Synthetics Ltd., we held that CENVAT credit of Education Cess can be utilised under the .....

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..... ecision rendered by us in Dharampal Satyapal. Now that the situation has been clarified, we are of the view that the writ petition is required to be heard independently and the question that requires to be considered is whether CENVAT Credit of Basic Excise Duty can be utilised for payment of Education Cess. We allow the review application and recall the order dated 19/8/2011 in respect of WP(C .....

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