Cenvat credit of education cesses allowed to be used for excise duty on inputs, capital goods and input services. Permits utilization of Education Cess and Secondary and Higher Education Cess credit for payment of excise duty under the First Schedule to the Excise Tariff Act where such cesses are paid on inputs, capital goods received in the factory of manufacture of the final product (including a provision for balance credit on capital goods received in the prior financial year) and on input services received by the manufacturer of the final product, subject to the commencement provisions set out in the amendment to rule 3(7)(b) of the CENVAT Credit Rules, 2004.