https://www.taxtmi.com/forum/issue?id=4265 The document records a contested question whether Cenvat credit of Basic Excise Duty may be applied to payment of Education Cess and Secondary & Higher Education Cess. One position invokes the Cenvat credit rule permitting utilization of duty credit for payment of any duty of excise and cites tribunal precedents supporting use of BED credit for cesses. An opposing position relies on a tribunal decision (Bharat Box Factory) and rule based restrictions to contend BED credit should not discharge cess liabilities, producing a divided practice. en-us Sat, 16 Jun 2012 10:47:03 +0530 Thu, 23 Jan 2025 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4265 The document records a contested question whether Cenvat credit of Basic Excise Duty may be applied to payment of Education Cess and Secondary & Higher Education Cess. One position invokes the Cenvat credit rule permitting utilization of duty credit for payment of any duty of excise and cites tribunal precedents supporting use of BED credit for cesses. An opposing position relies on a tribunal decision (Bharat Box Factory) and rule based restrictions to contend BED credit should not discharge cess liabilities, producing a divided practice. Discussion-Forum Central Excise Sat, 16 Jun 2012 10:47:03 +0530 https://www.taxtmi.com/forum/issue?id=4265