Education Cess Demand on Pre-Cess Manufactured Inputs u/r 3(5) of CENVAT Credit Rules Deemed Incorrect. https://www.taxtmi.com/highlights?id=33158 CENVAT credit - Rule 3(5) of CCR, 2004 - removal of base oil - The input were manufactured prior to imposition of education cess in the Budget of 2004, for this reason also demand of education cess on removal of input as such is not correct - AT en-us Mon, 06 Feb 2017 09:16:39 +0530 Mon, 06 Feb 2017 09:16:39 +0530 TaxTMI RSS Generator Education Cess Demand on Pre-Cess Manufactured Inputs u/r 3(5) of CENVAT Credit Rules Deemed Incorrect. https://www.taxtmi.com/highlights?id=33158 CENVAT credit - Rule 3(5) of CCR, 2004 - removal of base oil - The input were manufactured prior to imposition of education cess in the Budget of 2004, for this reason also demand of education cess on removal of input as such is not correct - AT Highlights Central Excise Mon, 06 Feb 2017 09:16:39 +0530 https://www.taxtmi.com/highlights?id=33158