2017 (10) TMI 798

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....has wrongly transferred this credit from Education Cess and Secondary Higher Education Cess to basic Excise duty and realization thereof for discharge of Central Excise duty on the finished goods cleared for utilisation from their factory. 4. I find that the issue is very clear and the First Appellate Authority in the impugned order has recorded the following findings which are reproduced : " I have gone through the grounds of Appeals, statements of facts, written submission and other documents of record. Here the main issue is that whether the appellant had wrongly transferred cenvat credit amounting to Rs. 6,10,849/- from the Head of Education Cess to the Head of Basic Excise duty and cenvat credit amounting to Rs. 305395/- fr....

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....ices leviable under section 136 read with section 140 of the Finance Act, 2007 (22 of 2007); and (vii) the additional duty of excise leviable under section 85 of Finance Act, 2005 (18 of 2005 ),shall be utilised towards payment of duty of excise or as the case may be, of service tax leviable under the said Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 or the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), or the education cess on excisable goods leviable under section 91 read with section 93 of the said Finance (No.2) Act, 2004 (23 of 2004), or the Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the....