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2023 (6) TMI 991 - AT - Central ExciseEntitlement to utilize the cenvat credit of basic excise duty for payment of education cess and secondary higher education cess - HELD THAT:- The issue is no longer re-integra as in various judgments is was held that the assessee is entitled for the utilization of cenvat credit of basic excise duty for payment of education cess or higher education cess. Reliance can be placed in the case of M/S ASR MULTIMETALS P. LTD. VERSUS C.C.E. & S.T. RAJKOT [2018 (10) TMI 1627 - CESTAT AHMEDABAD] where it was held that the Hon’ble Supreme Court in SRD Nutrients (P) Ltd. [2017 (11) TMI 655 - SUPREME COURT] considering the very same issue particularly on the area based exemption notification held that Education Cess being a duty of excise is exempted under area based exemption notification. The issue is no more res- inetgra as it has been decided in favour of the assessee - Appeal allowed.
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