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    <title>2012 (7) TMI 902 - GAUHATI HIGH COURT</title>
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    <description>The Court affirmed the Tribunal&#039;s decision allowing the utilization of CENVAT credit of Basic Excise Duty for education Cess payment. The Court held that there was no legal impediment to using such credit for payment of a particular duty, aligning with a previous judgment that permitted the use of credit from various sources for specific duties. The appeal by the revenue challenging the utilization of CENVAT credit for education Cess payment was dismissed.</description>
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      <description>The Court affirmed the Tribunal&#039;s decision allowing the utilization of CENVAT credit of Basic Excise Duty for education Cess payment. The Court held that there was no legal impediment to using such credit for payment of a particular duty, aligning with a previous judgment that permitted the use of credit from various sources for specific duties. The appeal by the revenue challenging the utilization of CENVAT credit for education Cess payment was dismissed.</description>
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