https://www.taxtmi.com/caselaws?id=361947 The Tribunal ruled against the appellant, denying the utilization of accumulated Education and Secondary & Higher Education Cess credit for basic excise duty before 01.03.2015. The decision highlighted the clarity of Rule 3(7)(b) and the legislative intent behind the relevant notifications, emphasizing adherence to statutory provisions and disallowing cross-utilization of credits post-cessation. The appeal was rejected, affirming the prohibition on utilizing credits for duty payment pre-2015. en-us Mon, 28 May 2018 00:00:00 +0530 Mon, 18 Jun 2018 08:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361947 The Tribunal ruled against the appellant, denying the utilization of accumulated Education and Secondary & Higher Education Cess credit for basic excise duty before 01.03.2015. The decision highlighted the clarity of Rule 3(7)(b) and the legislative intent behind the relevant notifications, emphasizing adherence to statutory provisions and disallowing cross-utilization of credits post-cessation. The appeal was rejected, affirming the prohibition on utilizing credits for duty payment pre-2015. Case-Laws Central Excise Mon, 28 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361947