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    <description>Whether Cenvat credit of Basic Excise Duty could be used to pay Education Cess during an area-based exemption under Notification No. 39/2001-C.E. was the substantial question of law admitted for consideration. The challenge was confined to the Tribunal&#039;s view on the permissibility of such utilisation in the exemption context. No final adjudication was rendered at this stage; only the legal question was taken up for decision.</description>
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