https://www.taxtmi.com/caselaws?id=1090 Refund under Notification No. 56/2002 cannot be denied merely because basic excise duty credit was used for payment of education cess. Rule 3(7)(b) of the Cenvat Credit Rules, 2004 applies only to credit relatable to education cess, while utilisation of basic excise duty credit is governed by Rule 3(4) and is not subject to that restriction. Education cess is treated as a duty of excise under Section 93(1) of the Finance Act, 2004. Where the refund claims related to basic excise duty paid in cash after exhaustion of available Cenvat credit, the claims fell within the exemption scheme. en-us Mon, 18 Sep 2006 00:00:00 +0530 Wed, 09 Jul 2008 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1090 Refund under Notification No. 56/2002 cannot be denied merely because basic excise duty credit was used for payment of education cess. Rule 3(7)(b) of the Cenvat Credit Rules, 2004 applies only to credit relatable to education cess, while utilisation of basic excise duty credit is governed by Rule 3(4) and is not subject to that restriction. Education cess is treated as a duty of excise under Section 93(1) of the Finance Act, 2004. Where the refund claims related to basic excise duty paid in cash after exhaustion of available Cenvat credit, the claims fell within the exemption scheme. Case-Laws Central Excise Mon, 18 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1090