https://www.taxtmi.com/caselaws?id=173305 Education Cess on goods was not covered by Notification No. 32/99-CE dated 8-7-1999, so the exemption did not extend to that levy. The CENVAT scheme also confined credit of Education Cess to discharge of Education Cess itself; it could not be used for payment of basic excise duty. On these conclusions, the petitions failed and the challenge to refund and credit utilisation was rejected. en-us Fri, 19 Aug 2011 00:00:00 +0530 Thu, 08 Oct 2015 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173305 Education Cess on goods was not covered by Notification No. 32/99-CE dated 8-7-1999, so the exemption did not extend to that levy. The CENVAT scheme also confined credit of Education Cess to discharge of Education Cess itself; it could not be used for payment of basic excise duty. On these conclusions, the petitions failed and the challenge to refund and credit utilisation was rejected. Case-Laws Central Excise Fri, 19 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173305