(Madan B. Lokur, CJ) 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 basic excise duty under the CENVAT Credit Rules, 2004. This question had arisen in C. Ex. Ref. No.1/2009 (Commissioner of Customs and Central Excise, Shillong vs. M/S Dharampal Satyapal Ltd, Guwahati). We heard these writ petitions along with that Reference. For the reasons given in C. Ex. Ref. No.1/2009, it must be held that Education Cess on goods is not exempted under Notification No.32/99-CE dated 8-7-1999 and that CENVAT credit on Education Cess can be utilised under the CENVAT Credit Rules, 2004 only towards payment of Education Cess. The writ petitions are accordingly dismissed.