https://www.taxtmi.com/caselaws?id=116288 Credit of additional excise duty paid under the Textiles and Textile Articles Act, 1978 was held utilisable towards payment of additional excise duty under the Goods of Special Importance Act, 1957, following earlier precedent and the credit scheme permitting such set-off; the corresponding demand was therefore set aside. The claim relating to basic excise duty was not finally decided because the adjudicating authority had not recorded findings on the plea of vested right under the earlier Modvat regime and the transitional Cenvat provisions; the matter was remanded for fresh adjudication after hearing the assessee. en-us Tue, 10 May 2005 00:00:00 +0530 Mon, 11 Jun 2012 11:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116288 Credit of additional excise duty paid under the Textiles and Textile Articles Act, 1978 was held utilisable towards payment of additional excise duty under the Goods of Special Importance Act, 1957, following earlier precedent and the credit scheme permitting such set-off; the corresponding demand was therefore set aside. The claim relating to basic excise duty was not finally decided because the adjudicating authority had not recorded findings on the plea of vested right under the earlier Modvat regime and the transitional Cenvat provisions; the matter was remanded for fresh adjudication after hearing the assessee. Case-Laws Central Excise Tue, 10 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116288