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2016 (11) TMI 1591 - AT - Central ExciseUtilization of Cenvat credit availed on Basic Excise Duty for payment of Education Cess and Higher Education Cess - Held that:- The issue involved is covered by the judgment of Hon'ble Gujarat High Court in Madura Industries Textiles case [2013 (1) TMI 352 - GUJARAT HIGH COURT], where reliance placed in the case of CCE Vapi Vs. M/s Balaji Industries [2008 (7) TMI 215 - CESTAT AHEMDABAD], where it was held that the benefit of utilization of credit of basic excise duty for payment of education cess is to be allowed - appeal allowed - decided in favor of appellant.
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