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2008 (7) TMI 215 - AT - Central ExciseDepartment 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 that education cess is not excise duty and therefore, the BED cannot be used for payment of education cess - held that the credit of Basic Excise duty can be utilized for payment of any duty of excise - therefore, appeals filed by the Revenue are rejected.
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