https://www.taxtmi.com/caselaws?id=434845 Rule 3(7)(b) of the CENVAT Credit Rules, 2004 permitted utilisation of credit of additional duty of excise paid on or after 1 April 2000 towards payment of excise duty, and the court found the assessee's use of such credit for basic excise duty and special excise duty to be correct. The same controversy had already been decided in the assessee's favour in earlier proceedings, and the departmental challenge had previously failed because no substantial question of law arose. Applying that position, the court declined to interfere and upheld the Tribunal's view that the credit was properly utilised. No substantial question of law arose for consideration under section 35G. en-us Wed, 25 Jan 2023 00:00:00 +0530 Thu, 29 Jan 2026 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434845 Rule 3(7)(b) of the CENVAT Credit Rules, 2004 permitted utilisation of credit of additional duty of excise paid on or after 1 April 2000 towards payment of excise duty, and the court found the assessee's use of such credit for basic excise duty and special excise duty to be correct. The same controversy had already been decided in the assessee's favour in earlier proceedings, and the departmental challenge had previously failed because no substantial question of law arose. Applying that position, the court declined to interfere and upheld the Tribunal's view that the credit was properly utilised. No substantial question of law arose for consideration under section 35G. Case-Laws Central Excise Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434845