https://www.taxtmi.com/caselaws?id=760452 Cenvat credit of Basic Excise Duty was treated as usable for discharging Education Cess and Secondary & Higher Education Cess, because jurisdictional precedent recognised Education Cess as a duty of excise for that limited purpose and found no prohibition on such utilisation. The extended period of limitation was also found unavailable, as the relevant facts were disclosed in monthly returns and there was no concealment or deliberate suppression to justify invoking the longer period. On that basis, the demand failed on both merits and limitation, with consequential relief following in accordance with law. en-us Tue, 30 Jul 2024 00:00:00 +0530 Tue, 22 Oct 2024 08:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760452 Cenvat credit of Basic Excise Duty was treated as usable for discharging Education Cess and Secondary & Higher Education Cess, because jurisdictional precedent recognised Education Cess as a duty of excise for that limited purpose and found no prohibition on such utilisation. The extended period of limitation was also found unavailable, as the relevant facts were disclosed in monthly returns and there was no concealment or deliberate suppression to justify invoking the longer period. On that basis, the demand failed on both merits and limitation, with consequential relief following in accordance with law. Case-Laws Central Excise Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760452