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    <title>UTILISED CENVAT CRDIT TO PAY E.CESS&amp;SHE CESS</title>
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    <description>Cenvat credit of basic and related duties can be used to pay education cess and secondary and higher education cess, but cesses themselves cannot be credited. After the March 2012 computation change, education and SHE cesses on imports are treated as cess on customs duty (shown in the bill of entry) rather than cess on CVD, and consequently such import cesses are not eligible for Cenvat credit.</description>
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      <description>Cenvat credit of basic and related duties can be used to pay education cess and secondary and higher education cess, but cesses themselves cannot be credited. After the March 2012 computation change, education and SHE cesses on imports are treated as cess on customs duty (shown in the bill of entry) rather than cess on CVD, and consequently such import cesses are not eligible for Cenvat credit.</description>
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