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Exemption under Notification No. 56/2002-C.E. prohibits using BED credit to pay education and higher education cess.

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Full Text of the Document

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....Area Bases Exemption under Notification No.56/2002 - Whether an assessee availing of exemption under Notification No. 56/2002-C.E. can pay education cess and S & H Cess through BED Credit - Held no - AT....

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