https://www.taxtmi.com/caselaws?id=114314 Credit of basic excise duty could be used to pay additional excise duty where the credit scheme and contemporaneous circulars permitted flexible utilisation of specified duty credit. Although the notification was read as confining basic duty credit to duty leviable under the Central Excise Act and separately linking additional duty credit to corresponding additional duties, the Tribunal accepted that no clear bar prevented cross-utilisation. It also treated denial of that facility as inconsistent with the treatment available to other assessees. The assessee's claim was therefore accepted. en-us Tue, 18 May 2004 00:00:00 +0530 Mon, 14 May 2012 16:50:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114314 Credit of basic excise duty could be used to pay additional excise duty where the credit scheme and contemporaneous circulars permitted flexible utilisation of specified duty credit. Although the notification was read as confining basic duty credit to duty leviable under the Central Excise Act and separately linking additional duty credit to corresponding additional duties, the Tribunal accepted that no clear bar prevented cross-utilisation. It also treated denial of that facility as inconsistent with the treatment available to other assessees. The assessee's claim was therefore accepted. Case-Laws Central Excise Tue, 18 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114314