2013 (1) TMI 411

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.... Per : Mr. M.V. Ravindaran;   When this stay petition is called out, I find that issue involved in this case lies in a narrow compass and hence, I allow the stay petition and take up the appeal for disposal.   2. After hearing both sides for some time on the stay petition, I find that the issue involved in this case is regarding utilisation of cenvat credit in the basic excise du....

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....sted by learned counsel Ms. Mittal Gokani for the appellant and learned counsel Mr. D.K. Trivedi for the respondent.   2. This Tax Appeal has been filed under Section 35-G of the Central Excise Act, 1944 on the following two proposed substantial questions of law, which are extracted below:- (i) Whether, in the facts and circumstances of the case, the CESTAT has correctly come to the con....

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....zation of credit of basic excise duty for payment of Education Cess could be allowed. It is necessary to extract Paragraph No.3 of order of the Tribunal, which is as under:- 3. I have considered the submissions. The very same issue had come up before this Tribunal also and in case of CCE Vapi Vs. M/s Balaji Industries as reported in 2008(232) ELT 693 (Tri-Ahmd.) This Tribunal had also allowed t....