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2015 (6) TMI 662 - AT - Central ExciseDenial of CENVAT Credit - Held that:- The provisions of Cenvat Credit Rules, 2004, do not explicitly bar the utilisation of cenvat credit of basic excise duty for discharge of educational cess and secondary and higher secondary education cess for the material period in question - impugned order which upholds disallowance of utilisation of cenvat credit of basic excise duty for payment of education cess and secondary and higher secondary educational cess is incorrect and is liable to set aside. - Decided against Revenue.
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