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    <title>2013 (1) TMI 352 - GUJARAT HIGH COURT</title>
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    <description>Utilisation of eligible Cenvat credit for payment of education cess was treated as permissible under Rule 3(7)(b) of the Cenvat Credit Rules, 2004, and the Tribunal&#039;s view to that effect was upheld. Because the Tribunal had correctly applied the settled position, the High Court found that the departmental appeal did not raise any substantial question of law under Section 35-G of the Central Excise Act, 1944, and the challenge failed.</description>
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      <description>Utilisation of eligible Cenvat credit for payment of education cess was treated as permissible under Rule 3(7)(b) of the Cenvat Credit Rules, 2004, and the Tribunal&#039;s view to that effect was upheld. Because the Tribunal had correctly applied the settled position, the High Court found that the departmental appeal did not raise any substantial question of law under Section 35-G of the Central Excise Act, 1944, and the challenge failed.</description>
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