2022 (12) TMI 1188

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndent ORDER The issue involved in the present case is that whether the appellant is entitled for utilizing the cenvat credit of basic excise duty for payment of education cess and secondary and higher education cess. 2. Ms. Dimple Gohil, learned counsel appearing on behalf of the Appellant submits that the issue is no longer res- integra as this tribunal in various judgment allowed the ut....