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    <title>2022 (12) TMI 1188 - CESTAT AHMEDABAD</title>
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    <description>The appeals were allowed as the appellant was entitled to utilizing the cenvat credit of basic excise duty for payment of education cess and secondary and higher education cess. The Member (Judicial) noted that previous tribunal judgments and the High Court ruling in the case of Madura Industries Textiles supported this position, establishing the legality of such credit utilization. Consequently, the impugned orders were set aside, and the decision was pronounced in open court on 23.12.2022.</description>
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      <description>The appeals were allowed as the appellant was entitled to utilizing the cenvat credit of basic excise duty for payment of education cess and secondary and higher education cess. The Member (Judicial) noted that previous tribunal judgments and the High Court ruling in the case of Madura Industries Textiles supported this position, establishing the legality of such credit utilization. Consequently, the impugned orders were set aside, and the decision was pronounced in open court on 23.12.2022.</description>
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