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TMI Blog2019 (11) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... TD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE, DEHRADUN [ 2018 (1) TMI 770 - UTTARAKHAND HIGH COURT] has 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. As regard the sole reliance of the Revenue on the Judgment of Sikkim High Court in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shukla, 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) ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd- 2019 3 TMI 1427 SC 4. We heard both the sides and perused the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raKhand High Court in the case of Hero Motocorp Ltd., Vs. CCE, Dehradun, 2018 (14) 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 excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia (Supra) being on entirely different issue is not applicable. 6. In our above observation we are of the clear view that the order passed by the Lower Authority is proper and legal which do not require any interference. Hence, the impugned orders are upheld. Revenue s appeals are dismissed. (Pronounced in the open court on 28.11.2019) - - TaxTMI - TMITax - Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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