https://www.taxtmi.com/caselaws?id=170499 The government upheld the decision of the lower authorities, ruling that accumulated Cenvat credit of Additional Excise Duties (T&TA) cannot be used for payment of basic excise duty on exported goods. The rebate claims by M/s. Arviva Industries (I) Ltd. were deemed inadmissible, as per Rule 3(7)(b) of the Cenvat Credit Rules and the Circular dated 22nd March, 2007. Previous judgments cited by the applicant were found irrelevant, leading to the rejection of revision applications for lacking merit. en-us Wed, 11 Sep 2013 00:00:00 +0530 Thu, 28 May 2015 10:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170499 The government upheld the decision of the lower authorities, ruling that accumulated Cenvat credit of Additional Excise Duties (T&TA) cannot be used for payment of basic excise duty on exported goods. The rebate claims by M/s. Arviva Industries (I) Ltd. were deemed inadmissible, as per Rule 3(7)(b) of the Cenvat Credit Rules and the Circular dated 22nd March, 2007. Previous judgments cited by the applicant were found irrelevant, leading to the rejection of revision applications for lacking merit. Case-Laws Central Excise Wed, 11 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170499