https://www.taxtmi.com/forum/issue?id=85591 Whether a credit balance of Basic Excise Duty may be used to discharge liabilities for Education Cess and SHE Cess is contested, hinging on the interpretation of the Cenvat Credit Rule concerning allowable utilisations and whether basic duty credits can be applied to separately charged cesses. Tribunal decisions and practitioner commentary are split, with some orders permitting such use and others denying it; a favourable tribunal decision (Savita Oil Technologies Ltd. v. CCE Vapi) is cited in support of the permissive approach. en-us Tue, 23 Apr 2013 15:16:30 +0530 Thu, 23 Jan 2025 15:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=85591 Whether a credit balance of Basic Excise Duty may be used to discharge liabilities for Education Cess and SHE Cess is contested, hinging on the interpretation of the Cenvat Credit Rule concerning allowable utilisations and whether basic duty credits can be applied to separately charged cesses. Tribunal decisions and practitioner commentary are split, with some orders permitting such use and others denying it; a favourable tribunal decision (Savita Oil Technologies Ltd. v. CCE Vapi) is cited in support of the permissive approach. Discussion-Forum Central Excise Tue, 23 Apr 2013 15:16:30 +0530 https://www.taxtmi.com/forum/issue?id=85591