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    <title>2010 (2) TMI 231 - CESTAT,  AHMEDABAD</title>
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    <description>Credit of basic excise duty in the Cenvat account could be used to pay education cess under the Cenvat Credit Rules, and separate payment only from an education cess credit account was not required. The Tribunal relied on earlier and later decisions taking the same view, and rejected the Revenue&#039;s reliance on a stay order because no contrary material displaced the settled position. The issue was treated as already covered against the Revenue, so the utilisation of basic excise duty credit for education cess was upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=76702</link>
      <description>Credit of basic excise duty in the Cenvat account could be used to pay education cess under the Cenvat Credit Rules, and separate payment only from an education cess credit account was not required. The Tribunal relied on earlier and later decisions taking the same view, and rejected the Revenue&#039;s reliance on a stay order because no contrary material displaced the settled position. The issue was treated as already covered against the Revenue, so the utilisation of basic excise duty credit for education cess was upheld.</description>
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