https://www.taxtmi.com/caselaws?id=343072 CENVAT credit taken in respect of the Additional Duties of Excise (Textile and Textile Articles) Act cannot be used to discharge duty under the Additional Duties of Excise (Goods of Special Importance) Act, because the credit is statutorily confined to the levy from which it arises. The Tribunal treated cross-utilisation under a different enactment as impermissible in law. On the limitation objection, the matter was not finally examined below; as neither adjudicating authority had dealt with it properly, the plea was remitted for fresh consideration after observance of natural justice. en-us Thu, 13 Apr 2017 00:00:00 +0530 Thu, 18 May 2017 07:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343072 CENVAT credit taken in respect of the Additional Duties of Excise (Textile and Textile Articles) Act cannot be used to discharge duty under the Additional Duties of Excise (Goods of Special Importance) Act, because the credit is statutorily confined to the levy from which it arises. The Tribunal treated cross-utilisation under a different enactment as impermissible in law. On the limitation objection, the matter was not finally examined below; as neither adjudicating authority had dealt with it properly, the plea was remitted for fresh consideration after observance of natural justice. Case-Laws Central Excise Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343072