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2018 (2) TMI 688 - AT - Central ExciseCENVAT credit of Education Cess & Secondary and Higher Education Cess paid on CVD - It appeared to Revenue that in terms of N/N. 13/2012 & 14/2012-Cus both dated 17/03/2012, the said both cesses on CVD were exempted - Held that: - there are plethora of decisions which have held that the recipient of inputs cannot do the re-assessment of the goods at the end of input manufacturer. Even if the amount of duty is paid excess on the inputs unless it is refunded the recipient of such inputs is entitled to the entire Cenvat credit of duty paid - appeal allowed - decided in favor of appellant.
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