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2017 (10) TMI 798 - CESTAT AHMEDABADTransfer of CENVAT credit - case of Revenue is that appellant wrongly transferred this credit from Education Cess and Secondary Higher Education Cess to basic Excise duty and realization thereof for discharge of Central Excise duty on the finished goods cleared for utilisation from their factory - Held that: - there are no provisions in the Cenvat Credit Rule 2004 for transferring/retransferring of credits from the Cenvat Credit account from to Secondary an Higher Secondary Education Cess vice versa - appeal dismissed - decided against appellant.
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