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TMI Blog2008 (7) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... for payment of Education Cess - Held that the credit of Basic Excise duty can be utilized for payment of any duty of excise - appeal filed by the Revenue is rejected. - E/315/2008 - A/1384/2008-WZB/AHD - Dated:- 18-7-2008 - Shri B.S.V. Murthy, Member (T) Shri M.M. Mathkar, JDR, for the Appellant. None, for the Respondent. [Order.]- The department is challenging the order of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct. As per Section 93 of the Finance Act, 2004 Educational Cess levied under Section 91 in the case of goods specified in the First Schedule to the Central Excise Tariff Act, 1985 being goods manufactured or produced shall be a duty of Excise. In this Section, Education Cess has been very clearly referred to as a duty of excise. Further, Hon'ble Tribunal in case of Mahindra Mahindra Ltd. v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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, there is no such allegation that the appellants have used credit of Education Cess for payment of any other duties, other than Education Cess. Evidently, this restriction cannot be extended, to credit of duties n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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