https://www.taxtmi.com/caselaws?id=121531 The amended Rule 3 of the CENVAT Credit Rules, 2002, brought into force from 1-4-2003 by Notification No. 18/2003-CE, permitted utilisation of CENVAT credit to discharge liability of additional duty of excise. The text notes that sub-rule (3) expressly allowed an assessee to pay that duty from the CENVAT credit account, leaving no basis to disturb the appellate view. On that statutory footing, CENVAT credit remained available for discharge of the additional duty of excise during the relevant period, and the Revenue's challenge failed. en-us Wed, 28 Mar 2007 00:00:00 +0530 Tue, 31 Jul 2012 13:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121531 The amended Rule 3 of the CENVAT Credit Rules, 2002, brought into force from 1-4-2003 by Notification No. 18/2003-CE, permitted utilisation of CENVAT credit to discharge liability of additional duty of excise. The text notes that sub-rule (3) expressly allowed an assessee to pay that duty from the CENVAT credit account, leaving no basis to disturb the appellate view. On that statutory footing, CENVAT credit remained available for discharge of the additional duty of excise during the relevant period, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 28 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121531