Units claiming area based exemptions can't use Basic Excise Duty credit to pay EC or SHEC

ST : In case of units availing area-based exemption in respect of excise duty, BED credit cannot be used for payment of EC & SHEC, as such restriction, though not provided by rule 3(4) and rule 3(7)(b) of CENVAT Credit Rules, 2004, is provided for by scheme of exemption notifications