https://www.taxtmi.com/circulars?id=2212 Unutilized accumulated credit of Additional Excise Duty for Transportation and Trade Advertisement (AED (T&TA)) can be claimed as refund under Rule 5 of the CENVAT Credit Rules on export of goods. CENVAT credit of specified duties on inputs is admissible when inputs are used in manufacture of excisable goods other than exempted goods; taking of AED (T&TA) credit is permitted though its utilization is restricted to payment of AED, and Board Circular No.701/17/2003-CX on AED (GSI) applies to AED (T&TA) subject to the Rules' conditions and limitations. en-us Thu, 22 Mar 2007 00:00:00 +0530 Wed, 24 Sep 2008 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2212 Unutilized accumulated credit of Additional Excise Duty for Transportation and Trade Advertisement (AED (T&TA)) can be claimed as refund under Rule 5 of the CENVAT Credit Rules on export of goods. CENVAT credit of specified duties on inputs is admissible when inputs are used in manufacture of excisable goods other than exempted goods; taking of AED (T&TA) credit is permitted though its utilization is restricted to payment of AED, and Board Circular No.701/17/2003-CX on AED (GSI) applies to AED (T&TA) subject to the Rules' conditions and limitations. Circulars Central Excise Thu, 22 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2212