2022 (8) TMI 411

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.... Shri R P Parekh, Superintendent (AR) for the Revenue. ORDER RAMESH NAIR : The issue involved is whether the appellant is entitled to utilize the Cenvat credit of Basic Excise duty for payment of Education Cess and Higher Education Cess. 2. None appeared on behalf of the appellant, however the learned Counsel for the appellant sought adjournment vide letter dated 21 July 2022. Since t....

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....2019 "2. Sh. R. Subramanya, Learned Counsel appearing on behalf of the appellant at the outset submits that this issue is covered by various following judgments; Rama Cylinder Pvt. Ltd-2016 (339) E.L.T. 147 (Tri.-Ahmd.) Welspun Corporation Ltd.-2014 (314) E.L.T. 968 (GOI) 2.1. He also placed reliance on the decision of this tribunal Order No. A/11115-11118/2019 dated 10.7.2019 in....

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....payment of Education Cess and Secondary & Higher Education Cess when the appellant availed the area based the Exemption Notification No. 39/2001-CE, has been decided in the case of SRF 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 th....

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....erused the records. We find that the issue that whether the credit of basic excise duty can be utilized for payment of Education Cess and Secondary & Higher Education Cess when 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 Su....