https://www.taxtmi.com/caselaws?id=239310 The High Court clarified that NCC duty is not exempted under Notification No. 32/99-C.E. and emphasized that CENVAT credit on basic excise duty can be utilized for paying NCC duty, in compliance with Rule 3(4) and Rule 3(7) of the CENVAT Credit Rules. The Court concluded that while CENVAT credit of NCC duty is restricted to NCC duty payment, credits from other sources can be used for paying NCC duty on final products. The Court did not address the preliminary objection on appeal maintainability, focusing solely on the legal aspects of NCC duty exemption and CENVAT credit utilization. en-us Wed, 29 Jun 2011 00:00:00 +0530 Mon, 11 Nov 2013 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239310 The High Court clarified that NCC duty is not exempted under Notification No. 32/99-C.E. and emphasized that CENVAT credit on basic excise duty can be utilized for paying NCC duty, in compliance with Rule 3(4) and Rule 3(7) of the CENVAT Credit Rules. The Court concluded that while CENVAT credit of NCC duty is restricted to NCC duty payment, credits from other sources can be used for paying NCC duty on final products. The Court did not address the preliminary objection on appeal maintainability, focusing solely on the legal aspects of NCC duty exemption and CENVAT credit utilization. Case-Laws Central Excise Wed, 29 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239310