Excise – Cestat Ahmedabad: Utilization of cenvat credit of basic excise duty for payment of education cess and secondary and higher education cess is no longer res-integra and is correct and legal – Appeal allowed [Order attached]

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25-Dec-2022 15:46:43
Order date – 23 December 2022
Facts –
- The Appellant, Vvf Limited, had utilized the cenvat credit of basic excise duty for payment of education cess and secondary and higher education cess.
Issue –
- 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?
Order –
- The Tribunal held that in the light of the judgment of Jurisdictional High Court of Gujarat in the case of Madura Industries Textiles the issue is no longer res-integra. Thus the utilization of cenvat credit of basic excise duty for payment of education cess and secondary and higher education cess is correct and legal.
- Hence the appeal is allowed.
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