CE.Ref. 2/2008 BEFORE HON’BLE THE CHIEF JUSTICE MR MADAN B. LOKUR HON’BLE MR. JUSTICE A.K. GOSWAMI The substantial question of law that arises in these References and Appeals is s ubstantively the same as the question of law that arises in C. Ex. Ref. No.1/200 9 (Commissioner of Customs and Central Excise, Shillong vs. M/S Dharampal Satyap al Ltd, Guwahati). For the reasons mentioned in the aforesaid decision it is held that Educ ation Cess on goods is not exempted under Notification No.32/99-CE dated 8-7-199 9 and that CENVAT credit on Education Cess can be utilised under the CENVAT Cred it Rules, 2004 only towards payment of such Education Cess. The References and the Appeals are answered accordingly.