2013 (7) TMI 1122

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..... held that the benefit of utilization of credit of basic excise duty for payment of education cess is to be allowed - appeal allowed - decided in favor of appellant. - Application No. E/Stay/11014/2013 in Appeal No. E/11132/2013-DB - Final Order No. A/10914/2013-WZB/AHD and Misc. Order No. M/13476/2013-WZB/AHD - Dated:- 24-7-2013 - M.V. Ravindran and H.K. Thakur, JJ. For Appellant: R. Subr .....

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..... upheld the order of the Tribunal, wherein this view was taken. Since the issue has attained some kind of finality by the judgment of Hon'ble High Court of Gujarat, we find that the impugned order which hold against the appellant is unsustainable and is liable to be set aside. 2. In view of the foregoing, the impugned order is set aside and the appeal is allowed with consequential relief. .....

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