https://www.taxtmi.com/caselaws?id=114573 Credit of additional duty of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 was treated as utilisable for payment of central excise duty under the CENVAT Credit Rules, 2002 because section 88 of the Finance Act, 2004 retrospectively amended rule 3(6)(b). The amendment's explanation expressly permitted use of such credit in relation to duty paid on or after 1 April 2000. The Tribunal also relied on its earlier decision in the same assessee's case, so the Revenue's objection failed and the appeal was decided against the Revenue. en-us Wed, 27 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 10:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114573 Credit of additional duty of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 was treated as utilisable for payment of central excise duty under the CENVAT Credit Rules, 2002 because section 88 of the Finance Act, 2004 retrospectively amended rule 3(6)(b). The amendment's explanation expressly permitted use of such credit in relation to duty paid on or after 1 April 2000. The Tribunal also relied on its earlier decision in the same assessee's case, so the Revenue's objection failed and the appeal was decided against the Revenue. Case-Laws Central Excise Wed, 27 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114573