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2011 (1) TMI 222 - AT - Central ExciseClassification - Cenvat credit - Refund - Notification No. 56/2002-C.E., dated 14-11-2002 -payment of E.Cess using Cenvat crdit of basis duty - Held that: the provision of law either as it stood in the year 2005 or even today does not permit the payment of cess by utilising cenvat credit availed on payment of excise duty as the provision of law comprised under sub-rule 7(b) of Rule 3 specifically makes the provision regarding the utilisation of the cenvat credit. It specifically provides that the credit of the education cess on excisable goods and education cess on taxable services can be utilised, either for payment of the education cess on excisable goods or for payment of education cess on taxable services. - the modus operandi adopted by the respondents was not correct in relation to the utilisation of the cenvat credit while availing the benefit of Notification No. 56/2002, dated 14-11-2002. - Claim of refund rejected - decided in favour of revenue.
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