https://www.taxtmi.com/caselaws?id=359619 The Appellate Tribunal CESTAT AHMEDABAD upheld the decision of the lower authorities regarding the discharge of Central Excise duty using unutilized Cenvat Credit allocated for Secondary and Higher Secondary Education Cess. The Tribunal ruled that the Education Cess credit can only be utilized for payment of the specific cess and not for Excise duty. Despite the appellant's argument that such interpretation would defeat the purpose of the Cenvat Credit Rules 2004, the Tribunal found no reason to interfere with the lower authorities' decision. As a result, the appeal was rejected. en-us Wed, 10 Jan 2018 00:00:00 +0530 Mon, 04 Mar 2019 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359619 The Appellate Tribunal CESTAT AHMEDABAD upheld the decision of the lower authorities regarding the discharge of Central Excise duty using unutilized Cenvat Credit allocated for Secondary and Higher Secondary Education Cess. The Tribunal ruled that the Education Cess credit can only be utilized for payment of the specific cess and not for Excise duty. Despite the appellant's argument that such interpretation would defeat the purpose of the Cenvat Credit Rules 2004, the Tribunal found no reason to interfere with the lower authorities' decision. As a result, the appeal was rejected. Case-Laws Central Excise Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359619