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    <title>treatment of balance Edu. Cess &amp; H.Edu. Cess</title>
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    <description>Only cenvat credits of education cess and higher education cess that arise on receipts dated on or after 01 March 2015 may be utilised against basic excise duty per Board clarification; accumulated cess balances not meeting that receipt date condition may not be applied and should be carried forward for adjustment against future liabilities.</description>
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