WP(C) 8004/2004 BEFORE HON’BLE THE CHIEF JUSTICE MR MADAN B. LOKUR HON’BLE MR. JUSTICE A.K. GOSWAMI The claim in these writ petitions is for refund of Education Cess on the ground that it is exempted from payment under Notification No.32/99-CE dated 8-7-1999. It is also contended that Education Cess can be utilised towards payment of basi c excise duty under the CENVAT Credit Rules, 2004. This question had arisen in C. Ex. Ref. No.1/2009 (Commissioner of Customs and C entral Excise, Shillong vs. M/S Dharampal Satyapal Ltd, Guwahati). We heard thes e writ petitions along with that Reference. For the reasons given in C. Ex. Ref. No.1/2009, it must be held that Edu cation Cess on goods is not exempted under Notification No.32/99-CE dated 8-7-19 99 and that CENVAT credit on Education Cess can be utilised under the CENVAT Cre dit Rules, 2004 only towards payment of Education Cess. The writ petitions are accordingly dismissed.