https://www.taxtmi.com/caselaws?id=76425 Cenvat credit of Basic Excise Duty was treated as usable for payment of Additional Duty of Excise under the governing excise rules, because Rule 57AB(1)(b) allowed credit to be applied against any duty of excise on final products. The statutory scheme and the effect of the deletion of Article 272 supported that cross-utilisation, and the Board's circular clarifying such use was treated as binding on the department while it remained in force. On that basis, departmental recovery of rebate and the challenge to the utilisation were not sustainable, and the demand was not upheld. en-us Thu, 30 Apr 2009 00:00:00 +0530 Thu, 24 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76425 Cenvat credit of Basic Excise Duty was treated as usable for payment of Additional Duty of Excise under the governing excise rules, because Rule 57AB(1)(b) allowed credit to be applied against any duty of excise on final products. The statutory scheme and the effect of the deletion of Article 272 supported that cross-utilisation, and the Board's circular clarifying such use was treated as binding on the department while it remained in force. On that basis, departmental recovery of rebate and the challenge to the utilisation were not sustainable, and the demand was not upheld. Case-Laws Central Excise Thu, 30 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76425