https://www.taxtmi.com/caselaws?id=379108 Balance CENVAT credit of Education Cess and Secondary & Higher Education Cess lying as on 01.03.2015 could not be used to pay basic Central Excise duty on clearances made after that date. The earlier Delhi High Court view was followed, treating the issue as settled and rejecting the plea that it was merely a matter of interpretation. Conscious wrong utilisation was also inferred, and the demand with penalty was sustained against the assessee. en-us Wed, 27 Feb 2019 00:00:00 +0530 Sun, 28 Apr 2019 12:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379108 Balance CENVAT credit of Education Cess and Secondary & Higher Education Cess lying as on 01.03.2015 could not be used to pay basic Central Excise duty on clearances made after that date. The earlier Delhi High Court view was followed, treating the issue as settled and rejecting the plea that it was merely a matter of interpretation. Conscious wrong utilisation was also inferred, and the demand with penalty was sustained against the assessee. Case-Laws Central Excise Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379108