2014 (12) TMI 1406

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....n of opinion between different Benches of the Tribunal on the issue. He also pointed out that another High Court viz. Gauhati High Court in case of Commissioner of Customs & Central Excise v. Dharampal Satyapal Ltd. reported in 2012 (275) E.L.T. 71, has taken a view that the Cenvat credit taken for Education Cess can be utilized only for the payment of Education Cess. Counsel, therefore, submitted....