COMMISSIONER OF CENTRAL EXCISE, VAPI Vs. BALAJI INDUSTRIES

JUDGEMENT

(1.) AS both the appeals filed by Revenue against the order of the Commissioner (Appeals), involve a common issue, the same are dealt with by a common order. The department is challenging the order of the Commissioner (Appeals) who has held that Education Cess can be paid by utilizing the Cenvat credit of BED. The main ground taken by the department is that Education Cess is not excise duty and therefore, the BED cannot be used for payment of Education Cess.

(2.) I have considered the arguments advanced by learned DR on behalf of the Revenue and I find that the Commissioner (Appeals) has dealt with the issue in detail and I find no reason to interfere or set aside the OIA. Since I agree with the conclusion arrived at by the Commissioner (Appeals), I would like to reproduce the relevant paragraph of the order of the Commissioner (Appeals).

(3.) IN view of the above, appeals filed by the Revenue are rejected.