CENVAT Credit Allowed on Auto and Education Cess as They Are Considered Duties Despite Goods Being Exempted.

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....CENVAT Credit - Tribunal observed that, though auto cess and education cess were duties of excise, yet the goods on which they were paid, continued to be exempted goods as basic excise duty was not payable thereon? - Order of tribunal is not correct - Credit allowed since Cess is also duty.....