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    <title>Cenvat Credit of CESS &amp; SHECESS</title>
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    <description>An amendment permits utilisation of education cess and secondary and higher education cess credit for payment of excise duty where such cess was paid on inputs or capital goods received in the factory of manufacture on or after the effective date; credits reflected in books prior to that date remain of unclear admissibility and await departmental clarification.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=109445</link>
      <description>An amendment permits utilisation of education cess and secondary and higher education cess credit for payment of excise duty where such cess was paid on inputs or capital goods received in the factory of manufacture on or after the effective date; credits reflected in books prior to that date remain of unclear admissibility and await departmental clarification.</description>
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      <law>Central Excise</law>
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