https://www.taxtmi.com/caselaws?id=121532 Amended Rule 3 of the Cenvat Credit Rules, 2002 authorised an assessee to use Cenvat credit to discharge liability of additional duty of excise. Notification No. 18/2003-C.E. dated 13-3-2003 brought the amended rules into force from 1-4-2003, and the text confirmed that sub-rule (3) expressly permitted such utilisation. On that basis, the appellate order was left undisturbed and the Revenue's challenge was rejected. en-us Wed, 28 Mar 2007 00:00:00 +0530 Tue, 31 Jul 2012 13:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121532 Amended Rule 3 of the Cenvat Credit Rules, 2002 authorised an assessee to use Cenvat credit to discharge liability of additional duty of excise. Notification No. 18/2003-C.E. dated 13-3-2003 brought the amended rules into force from 1-4-2003, and the text confirmed that sub-rule (3) expressly permitted such utilisation. On that basis, the appellate order was left undisturbed and the Revenue's challenge was rejected. Case-Laws Central Excise Wed, 28 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121532