CENVAT Credit Rules: Education Cess Excluded Under Subsection (5); Secondary and Higher Education Cess Also Excluded.

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....CENVAT Credit - only education cess paid under sub-section (5) is outside the purview of Cenvat Credit Rules and Secondary & Higher Education cess and are not attached to additional duty referred in sub-section (5) of Section 3 of the Customs Tariff Act.....