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2008 (7) TMI 244 - 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 – contention of 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 - appeal filed by the Revenue is rejected.
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