https://www.taxtmi.com/caselaws?id=113850 Cenvat credit of additional duty of excise taken during 1996-99 was held utilisable for payment of Central Excise duty on final products, despite an objection based on Rule 57AB(2)(b). The dispute was resolved in favour of the assessee because Circular No. 700/16/2003/C.X. clarified that credit of additional duty approved before 1-3-2003 could be used for payment of Cenvat duty as well as additional duties of excise. In view of that binding clarification, the earlier departmental bar was no longer sustainable and the credit was treated as admissible. en-us Fri, 16 Apr 2004 00:00:00 +0530 Tue, 08 May 2012 17:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113850 Cenvat credit of additional duty of excise taken during 1996-99 was held utilisable for payment of Central Excise duty on final products, despite an objection based on Rule 57AB(2)(b). The dispute was resolved in favour of the assessee because Circular No. 700/16/2003/C.X. clarified that credit of additional duty approved before 1-3-2003 could be used for payment of Cenvat duty as well as additional duties of excise. In view of that binding clarification, the earlier departmental bar was no longer sustainable and the credit was treated as admissible. Case-Laws Central Excise Fri, 16 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113850