https://www.taxtmi.com/caselaws?id=343935 The Tribunal upheld the Order-in-Appeal, allowing the respondent to utilize Additional Excise Duty (AED) credit accrued before 1.3.2003 for payment of CENVAT duty. The Tribunal held that as the disputed credit was availed before 1.3.2003, the subsequent Circular restricting such utilization did not apply. The decision clarified that the respondent could use the AED credit in accordance with the rules and Circulars in place at the time of credit accrual. en-us Wed, 26 Apr 2017 00:00:00 +0530 Mon, 05 Jun 2017 07:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343935 The Tribunal upheld the Order-in-Appeal, allowing the respondent to utilize Additional Excise Duty (AED) credit accrued before 1.3.2003 for payment of CENVAT duty. The Tribunal held that as the disputed credit was availed before 1.3.2003, the subsequent Circular restricting such utilization did not apply. The decision clarified that the respondent could use the AED credit in accordance with the rules and Circulars in place at the time of credit accrual. Case-Laws Central Excise Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343935