EMAMI LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The claim in these writ petitions is for refund of Education Cess on the ground that it is exempted from payment under Notification No. 32/99-C.E., dated 8-7-1999. It is also contended that Education Cess can be utilised towards payment of basic excise duty under the Cenvat Credit Rules, 2004. This question had arisen in C. Ex. Ref. No. 1/2009 Commissioner of Customs and Central Excise, Shillong v. M/s. Dharampal Satyapal Ltd., Guwahati, 2012 275 ELT 71. We heard these writ petitions along with that Reference.

(2.) For the reasons given in C. Ex. Ref. No. 1/2009, it must be held that Education Cess on goods is not exempted under Notification No. 32/99-C.E., dated 8-7-1999 and that Cenvat credit on Education Cess can be utilised under the Cenvat Credit Rules, 2004 only towards payment of Education Cess. The writ petitions are accordingly dismissed.