2011 (11) TMI 802

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....spondent: MR. B SARMA ORDER We have heard learned counsel for the petitioner and learned counsel for the Revenue. We have recorded in our order passed in the main case (Central Excise Ref. No. 1/2009, Commissioner of Customs and Central Excise, Shillong versus M/s Dharampal Satyapal Ltd., Guwahati) in paragraph 18 that learned counsel for the assessees had frankly and fairly stated before....

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....of Education Cess can be utilised under the CENVAT Rules, 2004 only towards payment of Education Cess.  In the present review petition which has arisen out of a writ petition and not out of a Central Excise Reference, learned counsel for the petitioner has pointed out that the issue does not pertain to CENVAT credit of National Calamity Contingency Duty or Education Cess but it pertains to....