https://www.taxtmi.com/caselaws?id=4137 Education Cess under Section 83 of the Finance Act, 2004 is leviable only on excisable goods, so it cannot be demanded where the common input relates to non-excisable goods such as rectified spirit. The 8% amount reversed under Rule 6 of the Cenvat Credit Rules was held not to attract Education Cess because the underlying product was outside Central Excise duty. On that basis, the cess demand on the reversal amount was rejected and the assessee's position was accepted. en-us Wed, 26 Dec 2007 00:00:00 +0530 Fri, 23 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4137 Education Cess under Section 83 of the Finance Act, 2004 is leviable only on excisable goods, so it cannot be demanded where the common input relates to non-excisable goods such as rectified spirit. The 8% amount reversed under Rule 6 of the Cenvat Credit Rules was held not to attract Education Cess because the underlying product was outside Central Excise duty. On that basis, the cess demand on the reversal amount was rejected and the assessee's position was accepted. Case-Laws Central Excise Wed, 26 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4137