Excise duty

You have insufficient fund in the head of cenvat credit in education cess then you should pay the duty from PLA Account. You can not transfer the credit from basic excise duty to edu cess. Now you can transfer the credit from edu cess to basic excise duty in the next month and do the payment in the head of edu cess with interest. 

Being a duty of excise , liability of Education Cess can be discharged from the credit of Basic Excise duty. There is no restriction under central excise rules. But  vise versa is not allowed. In this regard, you can refer the CESTAT decisions in the matter of CCE Vapi vs Balaji Industries, CCE Shiollong Vs Godrej etc. 

Ramesh

You can not able to transfer one account to one account.