https://www.taxtmi.com/caselaws?id=305681 Cenvat credit of basic excise duty was examined for use against education cess payable on finished goods during the period of area-based exemption under Notification No. 39/2001-C.E. The substantial legal question was whether such credit could lawfully be utilised while the assessee was availing the exemption. The tax appeal was admitted for consideration of that question of law. en-us Tue, 09 Dec 2014 00:00:00 +0530 Tue, 20 Dec 2022 10:04:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305681 Cenvat credit of basic excise duty was examined for use against education cess payable on finished goods during the period of area-based exemption under Notification No. 39/2001-C.E. The substantial legal question was whether such credit could lawfully be utilised while the assessee was availing the exemption. The tax appeal was admitted for consideration of that question of law. Case-Laws Central Excise Tue, 09 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305681