2012 (7) TMI 902

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a, Ms. M. L. Gope, S. Chetia and A. Goyal, Advocates ORDER (Goel, CJ) : This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944. Learned counsel for the appellants states that substantial question of law for consideration be reformulated as follows :- "Whether the assessee is entitled to utilize CENVAT credit of Basic Excise Duty for payment of education....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of NCC duty as also other duties mentioned in Rule 3(7)(b). It provides that CENVAT credit in respect of NCC duty and other duties shall be utilized towards payment of duty of excise leviable under various statues respectively. The use of the word" respectively" in this regard is important inasmuch as it confines the utilization of CENVAT credit obtained to a particular statue and for utilization ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... credit obtained from other sources can be utilized for payment of NCC duty on the final product." In the present case, the assessee utilized CENVAT Credit of Basic Excise duty for paying education Cess to which department raised objection. The Adjudicating authority held that CENVAT Credit of Basic Excise duty could not be utilized for payment of education Cess and accordingly deducted the amou....