https://www.taxtmi.com/caselaws?id=794948 Accumulated Education Cess and Secondary and Higher Education Cess credit could not be merged with general Cenvat credit or used to pay excise duty after withdrawal of those cesses, as the Cenvat Credit Rules, 2004 allowed their use only for corresponding cess payments and contained no express cross-utilisation provision. The resulting duty demand remained payable. However, interest was not recoverable because the regular Cenvat credit account held sufficient admissible balance, and penalty was unwarranted because the dispute involved a contested interpretational issue on cess-credit transferability. en-us Mon, 13 Jul 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794948 Accumulated Education Cess and Secondary and Higher Education Cess credit could not be merged with general Cenvat credit or used to pay excise duty after withdrawal of those cesses, as the Cenvat Credit Rules, 2004 allowed their use only for corresponding cess payments and contained no express cross-utilisation provision. The resulting duty demand remained payable. However, interest was not recoverable because the regular Cenvat credit account held sufficient admissible balance, and penalty was unwarranted because the dispute involved a contested interpretational issue on cess-credit transferability. Case-Laws Central Excise Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794948