https://www.taxtmi.com/forum/issue?id=108263 Credit arising from a sales return may be taken into the credit account, but exemptions introduced by notifications of 28 February 2015 prevent utilisation of credited education cess and secondary and higher education cess for clearances after repairing or remaking; where inputs are cleared as such, the cesses apply and credit treatment is relevant. en-us Sun, 15 Mar 2015 12:52:31 +0530 Thu, 23 Jan 2025 15:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108263 Credit arising from a sales return may be taken into the credit account, but exemptions introduced by notifications of 28 February 2015 prevent utilisation of credited education cess and secondary and higher education cess for clearances after repairing or remaking; where inputs are cleared as such, the cesses apply and credit treatment is relevant. Discussion-Forum Central Excise Sun, 15 Mar 2015 12:52:31 +0530 https://www.taxtmi.com/forum/issue?id=108263