Education Cess can be paid out of Cenvat credit of basic excise duty

HIGH COURT OF GUJARAT Commissioner of Central Excise, Customs & Service Tax, Vapi Versus Madura Industries Textiles Tax Appeal No. 2210 of 2010 JULY  23, 2012 JUDGMENT V.M. Sahai, J. – We have heard learned counsel Mr. R.J. Oza, assisted by learned counsel Ms. Mittal Gokani for the appellant and learned counsel Mr. D.K. Trivedi for the respondent. 2. This Tax Appeal has been filed under Section 35-G of the Central Excise Act, 1944 on the following two proposed substantial questions of law, which are extracted below:- “(i) Whether, in the facts and circumstance...