https://www.taxtmi.com/caselaws?id=89316 Additional duty of excise paid under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 is treated as excise duty for purposes of Rule 56A of the Central Excise Rules, so credit on such input duty is allowable. A permission granted under Rule 56A is read as covering the rule as a whole, and need not separately recite every admissible category of credit where the inputs and duty structure were before the proper officer. The commentary also notes that the benefit was confined to additional duties of excise and did not extend to cess. en-us Fri, 17 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 12:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89316 Additional duty of excise paid under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 is treated as excise duty for purposes of Rule 56A of the Central Excise Rules, so credit on such input duty is allowable. A permission granted under Rule 56A is read as covering the rule as a whole, and need not separately recite every admissible category of credit where the inputs and duty structure were before the proper officer. The commentary also notes that the benefit was confined to additional duties of excise and did not extend to cess. Case-Laws Central Excise Fri, 17 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89316