https://www.taxtmi.com/caselaws?id=303730 Cenvat credit of basic excise duty could be used to discharge Education Cess and Secondary & Higher Education Cess, even where clearances were made under Exemption Notification No. 39/2001-CE. The Tribunal applied settled precedent, including SRF Nutrients and its own earlier orders, and held that the contrary demand could not be sustained. The operative effect was that utilisation of basic excise duty credit for these cesses remained permissible notwithstanding the exemption regime. en-us Wed, 27 Nov 2019 00:00:00 +0530 Mon, 08 Aug 2022 21:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303730 Cenvat credit of basic excise duty could be used to discharge Education Cess and Secondary & Higher Education Cess, even where clearances were made under Exemption Notification No. 39/2001-CE. The Tribunal applied settled precedent, including SRF Nutrients and its own earlier orders, and held that the contrary demand could not be sustained. The operative effect was that utilisation of basic excise duty credit for these cesses remained permissible notwithstanding the exemption regime. Case-Laws Central Excise Wed, 27 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303730