2018 (12) TMI 492

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....dent: Shri L. Patra (A.R.) ORDER Per: Ramesh Nair The issue involved in this case is that whether the appellant is entitled to utilize Cenvat Credit of basic excise duty for payment of Education Cess and Secondary & Higher Education Cess. 2. Ms. Dimple Gohil Ld. Counsel appearing on behalf of the appellant submits that the issue in no longer res-integra as in the following judgments, i....

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....pearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and perusal of the records, we find that the issue involved is that whether the appellant is entitled for utilization of Cenvat Credit in respect of basic excise duty for payment of Education Cess and Secondary & Higher Education Cess. This issue ....

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....payment of Education Cess and Secondary & Higher Education Cess which are nothing but duty of excise. This issue has been considered by Hon'ble Guwahati High Court in the case of Union of India Vs. Kamakhya Cosmetics & Pharmaceutical Pvt. Ltd (Supra), this decision was again followed by the same Hon'ble High Court in the case of Dharmpal Satyapal Ltd. Vs. CC., & C.EX. Shillong (Supra). 5. In vi....