2008 (7) TMI 215

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....t, None, for the Respondent [Order].- As both the appeals filed by Revenue against the order of the Commissioner (Appeals), involve a common issue, the same are dealt with by a common order. The department is challenging the order of the Commissioner (Appeals) who has held that education cess can be paid by utilizing the Cenvat credit of BED.  The main ground taken by the department is ....

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....t Schedule to the Central Excise Tariff Act, 1985 being goods manufactured or produced shall be a duty of Excise. In this Section, education cess has been very clearly referred to as a duty of excise.  Further, Hon'ble Tribunal in case of Mahindra & Mahindra Ltd. v. CCE Mumbai 2007 (211) E.L.T. 481 (Tri-Mum.) has decided that education cess imposed on manufacturer and production of goods unde....

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.... and not other kind of duties. In the present case, there is no such allegation that the appellants have used credit of education cess for payment of any other duties, other than education cess. Evidently, this restriction cannot be extended to credit of duties not specifically listed under Rule 3(7). The credit of Basic Excise duty is one such duty credit, which is not subject to restriction unde....