https://www.taxtmi.com/caselaws?id=1961 Rule 3 of the Cenvat Credit Rules, 2002 permitted credit of excise duty to be taken and used for payment of any kind of duty of excise. The amendment by Notification No. 19/2003-C.E. (N.T.) allowing credit for additional duty of excise did not restrict use of basic excise duty credit already lying as on 1-3-03. As additional duty of excise is itself a duty of excise, the pre-existing basic excise duty credit remained utilisable for that liability. The Department's appeals were dismissed. en-us Wed, 25 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1961 Rule 3 of the Cenvat Credit Rules, 2002 permitted credit of excise duty to be taken and used for payment of any kind of duty of excise. The amendment by Notification No. 19/2003-C.E. (N.T.) allowing credit for additional duty of excise did not restrict use of basic excise duty credit already lying as on 1-3-03. As additional duty of excise is itself a duty of excise, the pre-existing basic excise duty credit remained utilisable for that liability. The Department's appeals were dismissed. Case-Laws Central Excise Wed, 25 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1961