AIROnline 2019 Bom 2207

Bombay High Court

Hon'ble Judge(s): M. S. Sanklecha, S. C. Gupte , JJ

Central Excise Act (1 of 1944) , S.2A, S.37— Cenvat credit of input tax - For payment of auto cess and education cess - Objection by Department that tractors are exempt from duty of excise ( basic duty of excise) and for same, no Cenvat credit of input tax can be availed of in case of tractors - "Duty of excise" includes various duties and cesses including education cess, auto cess, etc. as part of "Cenvat" - Petitioner is entitled to cenvat credit of input tax for payment of auto cess and eduction cess. (Para 7(a) 7(f) 9(i))