2015 (6) TMI 662

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....r : Shri Manoj Kutty (AR), Shri Anand Nainavati (Adv.) For the Respondent : Shri Anand Nainavati (Adv.), Shri Manoj Kutty (AR) ORDER Per : Mr. M.V. Ravindran; These two appeals are filed by the assessee as well as the Revenue against the order of the first appellate authority. Since both the appeals arise out of the same impugned order, they are being disposed of by a common order. ....

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....eal preferred against the second order also met the same fate. 4. Heard both sides and perused the records. 5. In my considered view, the issue is no more res integra , The provisions of Cenvat Credit Rules, 2004, do not explicitly bar the utilisation of cenvat credit of basic excise duty for discharge of educational cess and secondary and higher secondary education cess for the material per....