https://www.taxtmi.com/caselaws?id=303652 Credit of basic excise duty could be used to pay Education Cess and Secondary & Higher Education Cess while operating under Notification No. 39/2001-CE, an area-based exemption scheme. The issue had already been settled by the Supreme Court in SRD Nutrients Private Limited and later followed, including in Hitachi Home, so the question was not open for further reconsideration. The appellant's entitlement to utilise basic excise duty credit for payment of the cesses was affirmed, and the contrary order was found unsustainable. en-us Wed, 10 Jul 2019 00:00:00 +0530 Thu, 04 Aug 2022 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303652 Credit of basic excise duty could be used to pay Education Cess and Secondary & Higher Education Cess while operating under Notification No. 39/2001-CE, an area-based exemption scheme. The issue had already been settled by the Supreme Court in SRD Nutrients Private Limited and later followed, including in Hitachi Home, so the question was not open for further reconsideration. The appellant's entitlement to utilise basic excise duty credit for payment of the cesses was affirmed, and the contrary order was found unsustainable. Case-Laws Central Excise Wed, 10 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303652