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2011 (8) TMI 99 - HC - Central ExciseAppeal u/s 35G - Notification No.32/99-CE dated 08.07.1999 - It is, therefore, quite clear that the Education Cess is nothing but a surcharge and its levy is completely independent of the levy of excise duty. Its calculation is also independent of the quantum of excise duty, since it is a flat rate of 2% of the aggregate of all duties of excise levied and collected by the Central Government - Held that: Education Cess is not exempted under Notification No.32/99-CE dated 08-07-1999 and that CENVAT credit of the Education Cess can be utilized under the CENVAT Credit Rules, 2004 only towards payment of such Education Cess - Appeal is disposed of
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