TaxTMI 
TaxTMI 
we have Edu. cess and H.Edu. cess credits in our RG 23 PART II.
Should we utilize these cess in payments of basic Ex.duty and if yes, what will be procedure to utilise.
Thanks
UTILIZATION OF Edu.cess and H.Edu.cess
09 Jun 2016 
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Education cess credit limited: pre-cutoff cess credits usable against excise or service tax; post-cutoff credits disallowed.
Availability and utilisation of education cess and higher education cess credit are restricted by amendments to the Cenvat Credit Rules; cess credits supported by invoices issued on or before the prescribed cutoff and received in the relevant premises may be utilised against central excise duty or service tax, while credits received after the cutoff cannot be utilised and must be carried forward. (AI Summary)
Availability and utilisation of education cess and higher education cess credit are restricted by amendments to the Cenvat Credit Rules; cess credits supported by invoices issued on or before the prescribed cutoff and received in the relevant premises may be utilised against central excise duty or service tax, while credits received after the cutoff cannot be utilised and must be carried forward. (AI Summary)