Cenvat Credit of CESS & SHECESS

[Vivek anandhan]

Dear Experts

We are the manufacturing Concern and we are availing CENVAT credit for our inputs. After withdrawn of CESS & SHECESS in last budget, Some of our supplier(Dealer) charging CESS & SHECESS for their old stock clearance during April'15 to till date. Whether we can avail this CESS & SHECESS and utilise for duty payment.

Regards

Vivekanandhan

AI Summary

Cenvat credit of education cess can be used to pay excise duty when paid on inputs received after the notified effective date.
An amendment permits utilisation of education cess and secondary and higher education cess credit for payment of excise duty where such cess was paid on inputs or capital goods received in the factory of manufacture on or after the effective date; credits reflected in books prior to that date remain of unclear admissibility and await departmental clarification.