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TMI Blog2019 (7) TMI 1937X X X X Extracts X X X X X X X X Extracts X X X X ..... of basic excise duty for payment of Education Cess And Secondary Higher Education Cess - area based exemption under Notification no. 39/2001-CE availed - HELD THAT:- The issue that whether the credit of basic excise duty can be utilized for payment of Education Cess and Secondary Higher Education Cess when the appellant availed the area based the Exemption Notification No. 39/2001-CE, has been dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NAIR The issue involved is that whether the appellant can utilize credit of basic excise duty for payment of Education Cess And Secondary & Higher Education Cess when they are working under Exemption Notification no. 39/2001-CE which area based exemption. 2. Sh. R. Subramanya, Ld. Counsel appearing on behalf of the appellant submits that the issue is settled in the case of SRD Nutrients Privat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner reported at 2018 (361) ELT A17 (S.C) disposed of the appeal relying on its judgment in the case of SRD Nutrients Private Limited. This issue was also considered by this Tribunal in the case of Rama Cylinders Pvt. Ltd (Supra). 5. In view of these above judgments the issue is no longer res-Integra, accordingly, the appellant are entitled for utilization of credit of basic excise duty for p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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