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    <title>Whether GSI Act 1957 and Textile and article of textile act 1978 could be applicable simultaneously on same product</title>
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    <description>Both the Additional Excise Duty under the GSI scheme and the Additional Excise Duty (Textile) were levied concurrently in addition to Basic Excise Duty until exemptions were notified in mid 2004. AED(Textile) was charged on Basic Excise Duty and was nil where Basic Excise Duty was nil. Cenvat credit on these AEDs was authorised by a sequence of notifications from the mid 1990s, initially limited to utilization against the same duty and later expanded to permit credit utilisation towards Basic or Special Excise Duty; credits were not available prior to those enabling notifications.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=109577</link>
      <description>Both the Additional Excise Duty under the GSI scheme and the Additional Excise Duty (Textile) were levied concurrently in addition to Basic Excise Duty until exemptions were notified in mid 2004. AED(Textile) was charged on Basic Excise Duty and was nil where Basic Excise Duty was nil. Cenvat credit on these AEDs was authorised by a sequence of notifications from the mid 1990s, initially limited to utilization against the same duty and later expanded to permit credit utilisation towards Basic or Special Excise Duty; credits were not available prior to those enabling notifications.</description>
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