TaxTMI 
TaxTMI 
2002 (4) TMI 662
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....e Appellant. Shri Jagdish Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In these two appeals, filed by M/s. Girdharilal Sugar & Allied Industries, the issue involved is whether the capital goods credit availed of in respect of Basic Excise duty can be utilised for payment of Additional Excise duty paid under the Additional Duties of Excise (Goods of Special Importan....
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.... has rejected their appeals holding that such utilization is not permissible under the Modvat Rules. The learned Sr. Counsel, further, submitted that the capital goods were duty paid goods and the Modvat credit of the duty paid had been rightly taken at the time of receipt of the capital goods in the factory premises; that as per Rule 57S(2) Credit of the Specified duty allowed in respect of any c....
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....nal Duty levied under Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 is of the same nature as Union duty of Excise. 2. Countering the arguments Shri Jagdish Singh, learned D.R., reiterated the findings as contained in the impugned Order. 3. We have considered the submissions of both the sides. Rule 57Q of the Central Excise Rules provides for allowing of the Cred....
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....roducts. Rule 57S(2), in clear terms, provides for the utilization of the Credit towards payment of duty of excise on any of the final products. There is no restriction as to credit of which specified duty can be used for payment of which duty. Notification No. 5/94 refers only to the Modvat credit of the duty paid on excisable goods used as inputs in or in relation to the manufacture of the final....