https://www.taxtmi.com/caselaws?id=236912 The Tribunal held that a unit availing exemption under Notification No. 56/2002-C.E. cannot utilize BED Credit for payment of education cess and S & H Cess. The diversion of BED Credit for these cesses would result in excess BED paid through PLA, which would not be refundable under the notification. The Tribunal set aside the Commissioner (Appeals)' orders and reinstated the original adjudicating authority's orders, ruling in favor of the Revenue. en-us Wed, 19 Sep 2012 00:00:00 +0530 Wed, 09 Jul 2014 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236912 The Tribunal held that a unit availing exemption under Notification No. 56/2002-C.E. cannot utilize BED Credit for payment of education cess and S & H Cess. The diversion of BED Credit for these cesses would result in excess BED paid through PLA, which would not be refundable under the notification. The Tribunal set aside the Commissioner (Appeals)' orders and reinstated the original adjudicating authority's orders, ruling in favor of the Revenue. Case-Laws Central Excise Wed, 19 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236912