https://www.taxtmi.com/forum/issue?id=4767 Rule 3(4)(a) permits utilization of CENVAT credit of Basic Excise Duty for payment of any duty of excise on final products, which includes Education Cess and Secondary and Higher Education Cess; no restriction in Rule 3(7) bars such use. Therefore BED credit may be used to pay education cesses, but cess credits cannot be used to pay basic excise duty, and taxpayers may debit the BED account to make such cess payments when cess account balances are absent. en-us Fri, 28 Sep 2012 08:59:03 +0530 Thu, 23 Jan 2025 15:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4767 Rule 3(4)(a) permits utilization of CENVAT credit of Basic Excise Duty for payment of any duty of excise on final products, which includes Education Cess and Secondary and Higher Education Cess; no restriction in Rule 3(7) bars such use. Therefore BED credit may be used to pay education cesses, but cess credits cannot be used to pay basic excise duty, and taxpayers may debit the BED account to make such cess payments when cess account balances are absent. Discussion-Forum Central Excise Fri, 28 Sep 2012 08:59:03 +0530 https://www.taxtmi.com/forum/issue?id=4767