https://www.taxtmi.com/caselaws?id=378546 Rule 3(7)(b) of the Cenvat Credit Rules, 2004 permits credit of additional duty of excise paid on or after 01.04.2000 to be used for payment of duty under the First or Second Schedule to the Central Excise Tariff Act, 1985. On the stated facts, the duty had been debited on 31.12.2004 and the underlying AED(GSI) levy had already been held not payable in the assessee's case, so the amount was treated as credit available to the assessee. The assessee was therefore entitled to use the credit for basic excise duty and special excise duty, and the Revenue's challenge failed. en-us Wed, 20 Feb 2019 00:00:00 +0530 Thu, 18 Apr 2019 08:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378546 Rule 3(7)(b) of the Cenvat Credit Rules, 2004 permits credit of additional duty of excise paid on or after 01.04.2000 to be used for payment of duty under the First or Second Schedule to the Central Excise Tariff Act, 1985. On the stated facts, the duty had been debited on 31.12.2004 and the underlying AED(GSI) levy had already been held not payable in the assessee's case, so the amount was treated as credit available to the assessee. The assessee was therefore entitled to use the credit for basic excise duty and special excise duty, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378546