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2017 (8) TMI 900 - AT - Central ExciseUtilisation of CENVAT credit - credit availed on Basic Excise Duty utilised towards Education Cess and Secondary & Higher Education Cess - Held that: - the issue is no more res integra being settled by the judgment of Hon’ble Gujarat High Court in the case of Madura Industries Textiles [2013 (1) TMI 352 - GUJARAT HIGH COURT] wherein it is observed that CENVAT credit availed on basic excise duty can be utilized towards discharging liability of Education Cess and Secondary & Higher Education Cess - appeal allowed - decided in favor of appellant.
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