https://www.taxtmi.com/caselaws?id=389019 The Appellate Tribunal CESTAT Ahmedabad upheld the appellant's right to utilize Cenvat Credit of basic Excise Duty for National Calamity Contingent Duty (NCCD) payment. The Tribunal considered precedents from Gauhati High Court and Uttarakhand High Court supporting such utilization, distinguishing the issues from a Sikkim High Court case. Emphasizing consistency with past rulings and legal principles, the Tribunal dismissed the Revenue's appeals, affirming the appellant's entitlement to utilize the credit for NCCD payment. en-us Thu, 28 Nov 2019 00:00:00 +0530 Fri, 29 Nov 2019 10:03:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389019 The Appellate Tribunal CESTAT Ahmedabad upheld the appellant's right to utilize Cenvat Credit of basic Excise Duty for National Calamity Contingent Duty (NCCD) payment. The Tribunal considered precedents from Gauhati High Court and Uttarakhand High Court supporting such utilization, distinguishing the issues from a Sikkim High Court case. Emphasizing consistency with past rulings and legal principles, the Tribunal dismissed the Revenue's appeals, affirming the appellant's entitlement to utilize the credit for NCCD payment. Case-Laws Central Excise Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389019