TMI Blog2008 (7) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... not be used for payment of education cess - held that the credit of Basic Excise duty can be utilized for payment of any duty of excise - therefore, appeals filed by the Revenue are rejected. - E/313-314/2008 - A/1380-1381/2008-WZB/AHD - Dated:- 17-7-2008 - Shri B.S.V. Murthy, Member (T) Shri M.M. Mathkar, JDR and Dr. M.K. Rajak, SDR, for the Appellant, None, for the Respondent [O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant paragraph of the order of the Commissioner (Appeals). "7. The sub-rule (4) of Rule 3 of the Cenvat credit Rules, 2004 provides that Cenvat Credit can be utilized for payment of any duty of excise on any final product. As per Section 93 of the Finance Act, 2004 education cess levied under Section 91 in the case of goods specified in the First Schedule to the Central Excise Tariff Act, 1985 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al duties on textiles and textile articles, NCCD, education cess etc. In terms of this restriction, which overrides the provisions of Rule 3(4), the credit of the named of duties including education cess can only be utilized for payment of the said duties alone. As a result, credit of education cess can be utilized for only paying of education cess and not other kind of duties. In the present case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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