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Issues: Whether Cenvat credit could be utilised to discharge liability of additional duty of excise under the amended Rule 3 of the Cenvat Credit Rules, 2002.
Analysis: Notification No. 18/2003-C.E. dated 13-3-2003 brought the amended rules into force with effect from 1-4-2003. Under sub-rule (3) of Rule 3 of the Cenvat Credit Rules, 2002, an assessee was permitted to discharge liability of additional duty of excise from the Cenvat Credit Account. Since the statutory amendment clearly authorised such utilisation, there was no reason to interfere with the appellate order.
Conclusion: Cenvat credit was validly utilisable for payment of additional duty of excise, and the Revenue's challenge failed.
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