https://www.taxtmi.com/caselaws?id=124549 Cross-utilization of Additional Excise Duty credit was allowed for payment of Additional Excise Duty on Goods of Special Importance on the final product during the relevant period. The rule was read on its plain language, and the statutory scheme in force before 31 March 2000, together with later substitution of the credit provisions, was taken to permit utilization of credit across the specified duty categories. A Board circular could not restrict the scope of the rule where the text did not impose an express prohibition. On that basis, the demand and penalties did not survive, and the impugned order was set aside. en-us Tue, 12 Feb 2008 00:00:00 +0530 Mon, 01 Oct 2012 16:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124549 Cross-utilization of Additional Excise Duty credit was allowed for payment of Additional Excise Duty on Goods of Special Importance on the final product during the relevant period. The rule was read on its plain language, and the statutory scheme in force before 31 March 2000, together with later substitution of the credit provisions, was taken to permit utilization of credit across the specified duty categories. A Board circular could not restrict the scope of the rule where the text did not impose an express prohibition. On that basis, the demand and penalties did not survive, and the impugned order was set aside. Case-Laws Central Excise Tue, 12 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124549