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of <h1>Appeal Allowed: Using Excise Duty Credit for Basic Duty Payment</h1> <h3>Beaver Automotive Pvt. Ltd. Versus Commissioner of Central Excise</h3> The appeal was allowed based on the precedent that Additional Excise Duty credit can be used to pay basic excise duty on other final products manufactured ... - The judgment discusses the utilization of Additional Excise Duty on input for payment of Basic Excise Duty. Referring to a previous case, it was held that such credit can be used for paying basic excise duty on other final products manufactured in the same factory. The appeal is allowed based on this precedent.
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