2024 (10) TMI 1051

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....N'BLE MR. RAJEEV TANDON , MEMBER ( TECHNICAL ) Mr. Rahul Tangri & Ms. Payal Bharwani both Advocate for the Appellant Mr. K. Chowdhury , Authorized Representative for the Respondent ORDER PER R. MURALIDHAR : The appellant is manufacturer of medicaments falling under Chapter 30 of the Central Excise Tariff Act, 1985. They were also claiming the benefit of area-based exemption under No....

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....2023 has held that the assessee is entitled to utilize Cenvat Credit of BED for payment of Education Cess and SHE Cess. He submits that earlier the issue was decided by Hon'ble Guwahati High Court in the case of UOI Vs. Kamakhya Cosmetics & Pharmaceutical Pvt. Ltd.-2012 (7) TMI 902 (Guwahati High Court), which was relied upon by this Bench. Hence, the Learned Counsel submits that the appeal may be....

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....ench in the case of Godrej Consumer Products Ltd. & German Remedies Ltd. V. CCE & ST, Siliguri vide its Final Order No. 76521-76522/2023 dated 29/08/2023 had relied on the judgment of Hon'ble High Court of Guwahati in the case of Kamakhya Costmetics & Pharmaceutical Pvt. Ltd.-2015 (323) ELT 33 (Gau.), and has held as under:- 12. Now, the jurisdictional High Court of Guwahati has an occasi....

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.... notification is availed of and since Education Cess is also a Duty of excise, I hold that the appellant's action is correct and is in conformity with the Cenvat Credit Rules, 2004." 7. The above view was upheld by the Tribunal while dismissing appeal of the Revenue against the above order. It was held that there was no bar to utilize Cenvat credit of Basic Excise Duty for payment of Educ....