https://www.taxtmi.com/caselaws?id=53370 CENVAT credit for Basic Excise Duty could be used to pay Additional Excise Duty because Rule 57AB(1)(a) permitted credit utilisation for any duty of excise and imposed no applicable restriction. Earlier notification-based restrictions belonged to a different regime and did not govern the claim; the provision operated beneficially without curtailing entitlement absent express prohibition. Rebate or refund of duty paid through such credit was therefore available. Tribunal jurisdiction remained available because the central dispute concerned the legality of CENVAT credit utilisation, while rebate or refund was consequential. Orders denying relief were set aside, and orders granting rebate or refund were restored with consequential relief. en-us Mon, 20 Sep 2004 00:00:00 +0530 Tue, 12 Oct 2010 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53370 CENVAT credit for Basic Excise Duty could be used to pay Additional Excise Duty because Rule 57AB(1)(a) permitted credit utilisation for any duty of excise and imposed no applicable restriction. Earlier notification-based restrictions belonged to a different regime and did not govern the claim; the provision operated beneficially without curtailing entitlement absent express prohibition. Rebate or refund of duty paid through such credit was therefore available. Tribunal jurisdiction remained available because the central dispute concerned the legality of CENVAT credit utilisation, while rebate or refund was consequential. Orders denying relief were set aside, and orders granting rebate or refund were restored with consequential relief. Case-Laws Central Excise Mon, 20 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53370