2016 (4) TMI 1437

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..... the case, the Tribunal was right in allowing the appeal of the assessee when the demand of Central Excise Duty was in respect of utilization of Cenvat credit of Basic Excise Duty for discharge of Education Cess payable on finished goods for the period July, 2009 to August, 2009 during which the assessee was availing the benefits of area based exemption under Notification No. 39/2001-C.E., dated 3 .....

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..... of Central Excise, Jammu v. Jindal Drugs Ltd. reported in 2010 (97) RLT On Line 13 in the context of the unit enjoying area based exemption, has taken a different view. 2. Tax appeal is, admitted for consideration of following substantial question of law : (i) Whether in the facts and circumstances of the case, the Tribunal was right in allowing the appeal of the assessee when the dema .....

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