9911796707
TMI Blog2019 (11) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... hukla, Superintendent (AR) for the Appellant Sh. S. J. Vyas, Advocate for the Respondent ORDER The common issue involved in all the three appeals is that whether the appellant can utilize the Cenvat Credit of basic Excise Duty for payment of National Calamity Contingent Duty (NCCD). 2. Shri S.K. Shukla, Learned Superintendent (Authorized Representative) appearing on behalf of the Revenue reite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records. We find that the appeal of the revenue is only on the reliance of Hon'ble Sikkim high court judgment in the case of Unicorn Industries vs. Union of India (supra). Whereas we find that on the absolutely identical issue that whether payment of National Calamity Contingent Duty can be made by utilizing the Cenvat Credit of Basic Excise Duty has been dealt with by the Hon'ble Gauhati High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) GSTL 200 (Uttarakhand) whereby it was held that NCCD & CESS are part of levies under rule 3(1) of Cenvat Credit Rule, 2004 making an aggregate of Cenvat Credit hence, assessee could make use of Basic Excise Duty for payment of NCCD & CESS. Even in the case of Appellant itself the utilization of credit of basic excise duty for payment of NCCD has been allowed by Revisionary Authority, Department ..... X X X X Extracts X X X X X X X X Extracts X X X X
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