CENVAT credit for additional excise duty may be utilised to discharge excise liabilities under tariff schedules. The substituted Explanation to clause (b) of sub rule (6) of rule 3 of the CENVAT Credit Rules, 2002 declares that CENVAT credit of the additional duty of excise levied under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and paid on or after 1 April 2000 may be utilised towards payment of excise duty leviable under the First Schedule or the Second Schedule to the Central Excise Tariff Act, 1985.