https://www.taxtmi.com/caselaws?id=442436 The Tribunal allowed the appeals in Excise Appeal No. 78 of 2012 and Excise Appeal No. 75415 of 2016, permitting the appellants to utilize Basic Excise Duty (BED) credit for Education Cess (EC) and Secondary & Higher Education Cess (SHEC) payments under the Cenvat Credit Rules, 2004. The decision was based on the interpretation that EC & SHEC are duties of Excise, as per the Rules, and aligned with the precedent set by the Hon'ble Guwahati High Court. The impugned orders were set aside, and consequential relief was granted to the appellants. en-us Tue, 29 Aug 2023 00:00:00 +0530 Fri, 01 Sep 2023 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442436 The Tribunal allowed the appeals in Excise Appeal No. 78 of 2012 and Excise Appeal No. 75415 of 2016, permitting the appellants to utilize Basic Excise Duty (BED) credit for Education Cess (EC) and Secondary & Higher Education Cess (SHEC) payments under the Cenvat Credit Rules, 2004. The decision was based on the interpretation that EC & SHEC are duties of Excise, as per the Rules, and aligned with the precedent set by the Hon'ble Guwahati High Court. The impugned orders were set aside, and consequential relief was granted to the appellants. Case-Laws Central Excise Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442436