Whether GSI Act 1957 and Textile and article of textile act 1978 could be applicable simultaneously on same product

[G GOSWAMI]

We are manufacturer of synthetic wire cloth/fabric of chapter 59 whose alleged intermediateproductos wooven fabric of chapter 54,My request to opine that the whether the said two act of 1957 and 1978 could be applicable on this product simultaneously for raising demand by central excise authority. Regards. G.Goswami

AI Summary

Additional excise duties coexistence: both GSI and textile AEDs applied concurrently and affected cenvat credit availability.
Both the Additional Excise Duty under the GSI scheme and the Additional Excise Duty (Textile) were levied concurrently in addition to Basic Excise Duty until exemptions were notified in mid 2004. AED(Textile) was charged on Basic Excise Duty and was nil where Basic Excise Duty was nil. Cenvat credit on these AEDs was authorised by a sequence of notifications from the mid 1990s, initially limited to utilization against the same duty and later expanded to permit credit utilisation towards Basic or Special Excise Duty; credits were not available prior to those enabling notifications.