2022 (12) TMI 1188

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..... High Court of Gujarat in the case of COMMISSIONER, CENTRAL EXCISE, CUSTOMS SERVICE TAX, VAPI VERSUS M/S MADURA INDUSTRIES TEXTILES [ 2013 (1) TMI 352 - GUJARAT HIGH COURT] wherin it was held that the benefit of utilization of credit of basic excise duty for payment of education cess is to be allowed. The utilization of cenvat credit of basic excise duty for payment of education cess and s .....

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..... gher education cess. She placed reliance on the following judgments: Madura Industries Textiles 2012 TIOL-1094-HC-AHM-CX Rama Cylinder Pvt Ltd 2016 (339) ELT 147 Mono Steel India Limited - 2022 (8) TMI 411- (CESTAT AHMD) Gallant Metal Ltd 2017 TIOL 3174- CESTAT-AHM ASR Multimetals Pvt Ltd Gallant Metal Ltd - 2019 (7) TMI 1937- (CESTAT AHMD) 3. Shri J.A Patel, L .....

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