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2023 (6) TMI 991

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....submits that this issue has been settled in the following judgments:- Mono Steel India Ltd Vs. CCE - 2022 (8) TMI 411 - CESTAT Ahmedabad VVF Ltd Vs. CCE - 2022 (12) TMI 1188- CESTAT Ahmedabad Gallant Metal Ltd Vs. CCE - 2019 (11) TMI 1742 - CESTAT Ahmedabad ASR Multi Metals Pvt Ltd & Others Vs. CCE - 2019 (7) TMI 1937 CESTAT Ahmedabad ASR Multi Metals Pvt Ltd Vs. CCE -2018 (10) TMI 1627 - CESTAT Ahmedabad India Steel Corpn Ltd VS. CCE - 2016 (11) TMI 1591 - CESTAT Ahmedabad CCE & ST vs. Madura Ind Textiles - 2013(1) TMI 352 - Gujarat High Court Final Order Of Hon'ble Cestat, Ahmedabad No. A/12250/2019 dated 27.11.2019 in Appeal No. E/653/2012. 3. On the other hand, Shri Ajay Kumar Samota, Learned Superintendent (AR) appeari....

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....uty of excise is exempted under area based exemption notification, therefore, in view of this Hon'ble Supreme Court judgment, the judgment of Uttarakhand High Court in the case of Bajaj Auto Ltd. (supra) is distinguished. Following the judgments in SRD Nutrients (P) Ltd., the impugned orders are not sustainable, accordingly, set aside. Appeals are allowed." MONO STEEL INDIA LTD VS. CCE - 2022 (8) TMI 411 - CESTAT AHMEDABAD "4. Heard both the sides and perused the records, the issue is no longer res -Integra as the same has been decided in various judgments as cited by the Learned Counsel that the Cenvat Credit of Basic Excise Duty can be utilized for payment of Education Cess and Secondary & Higher Education Cess while working under Exem....

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....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 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 Private Limited. This issue was also considered by this Tribunal in the case of Rama Cylinders Pvt. Ltd (Supra). 5. In view of these above judgments the issue is no longer res-Integra, accordingly, the appellant are entitled for utilization of credit of ....