https://www.taxtmi.com/caselaws?id=52905 Rule 57AB(1B) of the Central Excise Rules, 1944 permits utilisation of Cenvat credit for payment of "any duty of excise" on final products, and that phrase is broad enough to cover additional excise duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. Because the scheme contains no express prohibition against using basic excise duty credit for this purpose, Cenvat credit may be applied to discharge the additional duty. A Board clarification dated 14-12-2000 was consistent with this interpretation. en-us Tue, 17 Feb 2004 00:00:00 +0530 Tue, 25 Jun 2024 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52905 Rule 57AB(1B) of the Central Excise Rules, 1944 permits utilisation of Cenvat credit for payment of "any duty of excise" on final products, and that phrase is broad enough to cover additional excise duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. Because the scheme contains no express prohibition against using basic excise duty credit for this purpose, Cenvat credit may be applied to discharge the additional duty. A Board clarification dated 14-12-2000 was consistent with this interpretation. Case-Laws Central Excise Tue, 17 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52905