Input Tax Credit — For reasons as discussed in the body of the order, the question is answered thus-

Q1. How to avail input tax credit for excise duty paid under Rule 3(5B) of the Cenvat Credit Rules?
Ans. Not answered as this question is withdrawn by the applicant at the time of proceedings of hearing of the case.

Q2. Whether we are eligible to avail input tax credit against unutilised cenvat credit such as Education cess, Secondary & Higher secondary Education cess & Krishi Kalyan cess lying in our books of Accounts?

Ans. Answered in the negative.

Cmi Fpe Limited [2018] 2 TAXLOK.COM 291 (AAR-Maharashtra)