2019 (7) TMI 1937

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....Excise<br>HON&#39;BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND &nbsp;HON&#39;BLE MEMBER (TECHNICAL), MR. RAJU Sh. R. Subramanya, Advocate for the Appellant Sh. K.J. Kinariwala, Authorised representative for the Respondent ORDER RAMESH NAIR The issue involved is that whether the appellant can utilize credit of basic excise duty for payment of Education Cess And Secondary & Higher Educa....

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....n the appellant availed the area based the Exemption Notification No. 39/2001-CE, has been decided in the case of SRD Nutrients Private Limited.-2017 (355) ELT 481 (S.C). Relying on the said Apex Court judgment the Hon'ble Supreme Court in the case of Hitachi Home Vs. Commissioner reported at 2018 (361) ELT A17 (S.C) disposed of the appeal relying on its judgment in the case of SRD Nutrients Priva....