Gauhati High Court Allows CENVAT Credit Use for Education Cess Payment

The High Court of Gauhati ruled in favor of the assessee, allowing the use of CENVAT credit of Basic Excise Duty for paying education cess. The impugned order was recalled, and the Central Excise reference was restored to its original number, with the reference being disposed of accordingly.

---

---

The High Court of Gauhati recalled an impugned order and restored a Central Excise reference to its original number. The court ruled in favor of the assessee, stating that CENVAT credit of Basic Excise Duty can be used for paying education cess. The reference was disposed of accordingly.

---