https://www.taxtmi.com/caselaws?id=121725 The Tribunal allowed the appeal, permitting the utilization of the credit of basic duty for payment of NCCD on the final product, as NCCD was considered a duty of excise. The Tribunal found that under Rule 3(4) of the Cenvat Credit Rules, 2004, such credit could be used for any excise duty. The Tribunal set aside the disallowance by the adjudicating Commissioner and granted consequential benefit to the appellants. en-us Tue, 15 May 2007 00:00:00 +0530 Tue, 21 Nov 2017 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121725 The Tribunal allowed the appeal, permitting the utilization of the credit of basic duty for payment of NCCD on the final product, as NCCD was considered a duty of excise. The Tribunal found that under Rule 3(4) of the Cenvat Credit Rules, 2004, such credit could be used for any excise duty. The Tribunal set aside the disallowance by the adjudicating Commissioner and granted consequential benefit to the appellants. Case-Laws Central Excise Tue, 15 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121725