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2011 (8) TMI 1096 - HC - Central ExciseExtract: ....... that Reference. For the reasons given in C. Ex. Ref. No.1/2009, it must be held that Education Cess on goods is not exempted under Notification No.32/99-CE dated 8-7-1999 and that CENVAT credit on Education Cess can be utilised under the CENVAT Credit Rules, 2004 only towards payment of Education Cess. The writ petitions are accordingly dismissed.
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