https://www.taxtmi.com/caselaws?id=32235 Cenvat credit under Rule 3(4) may be used to pay duty of excise, and Education Cess levied under the Finance Act, 2004 is treated as such a duty. The restriction in Rule 3(7) applies only to the specified duties listed there and does not bar use of Basic Excise Duty credit for Education Cess. In the absence of any express prohibition, Basic Excise Duty credit remains available for that payment, and the Revenue's objection fails. en-us Fri, 18 Jul 2008 00:00:00 +0530 Fri, 30 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32235 Cenvat credit under Rule 3(4) may be used to pay duty of excise, and Education Cess levied under the Finance Act, 2004 is treated as such a duty. The restriction in Rule 3(7) applies only to the specified duties listed there and does not bar use of Basic Excise Duty credit for Education Cess. In the absence of any express prohibition, Basic Excise Duty credit remains available for that payment, and the Revenue's objection fails. Case-Laws Central Excise Fri, 18 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32235