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    <title>2015 (10) TMI 1181 - CESTAT AHMEDABAD</title>
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    <description>Cenvat credit of basic excise duty was held usable for payment of Education Cess and Secondary and Higher Education Cess. The Tribunal followed the Gujarat High Court ruling in Madura Industries Textiles, which had approved utilisation of basic excise duty credit for Education Cess, and therefore found the contrary view unsustainable. On that binding precedent, the impugned order was set aside and the appeal was allowed.</description>
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      <description>Cenvat credit of basic excise duty was held usable for payment of Education Cess and Secondary and Higher Education Cess. The Tribunal followed the Gujarat High Court ruling in Madura Industries Textiles, which had approved utilisation of basic excise duty credit for Education Cess, and therefore found the contrary view unsustainable. On that binding precedent, the impugned order was set aside and the appeal was allowed.</description>
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