https://www.taxtmi.com/caselaws?id=104132 Basic Excise Duty credit on inputs and capital goods could not be used to discharge Additional Excise Duty on cotton yarn and blended yarn, because Rule 57A(2) had to be read with the definition of duty and the restrictions in Notification No. 21/99-C.E. (N.T.), which did not permit such cross-utilisation. The departmental clarification on Cenvat did not control the interpretation of Rule 57A or the notification. The assessee's appeal failed, the Revenue's objection on capital goods credit succeeded, and the debit already made was to be restored by corresponding credit in the relevant account. en-us Mon, 18 Feb 2002 00:00:00 +0530 Mon, 27 Feb 2012 18:09:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104132 Basic Excise Duty credit on inputs and capital goods could not be used to discharge Additional Excise Duty on cotton yarn and blended yarn, because Rule 57A(2) had to be read with the definition of duty and the restrictions in Notification No. 21/99-C.E. (N.T.), which did not permit such cross-utilisation. The departmental clarification on Cenvat did not control the interpretation of Rule 57A or the notification. The assessee's appeal failed, the Revenue's objection on capital goods credit succeeded, and the debit already made was to be restored by corresponding credit in the relevant account. Case-Laws Central Excise Mon, 18 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104132