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    <description>The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal, setting aside the impugned order regarding the utilization of Cenvat credit of Basic Excise Duty for discharge of Education Cess. The Tribunal found the issue had attained finality with the judgment of the High Court of Gujarat in a related case.</description>
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      <description>The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal, setting aside the impugned order regarding the utilization of Cenvat credit of Basic Excise Duty for discharge of Education Cess. The Tribunal found the issue had attained finality with the judgment of the High Court of Gujarat in a related case.</description>
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