2004 (5) TMI 506

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....xcise Duty (AED) (Textiles & Textile Articles Act, 1978). The Assistant Collector had allowed the appellant's claim, whereas the Commissioner (Appeals) on appeal from the Revenue reversed the order and denied the credit. Hence the appeal. 2. Heard both sides. 3. The appellants have claimed that in terms of Paragraph 2 of the Notification No. 5/94 C.E. (N.T.), dated 1-3-1994, it has been provided as under :- "2. the credit of specified duty allowed in respect of inputs shall be utilised towards payment of duty of excise leviable under the Central Excise Act, 1944 (1 of 1944), on the final products or, as the case may be, on the inputs, if such inputs have been permitted to be cleared under Rule 57F of the said Rules :....

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....ment of any other duty like AED (TTA) and AED (GSI) in terms of the main text of the Paragraph 2. 5. I have considered the submissions carefully. The interpretation made by the ld. Counsel does not seem to flow from the text of paragraph 2, which says that, the basic duty credit shall be utilised towards payment of duty of excise leviable under the Central Excise Act. Obviously, the Additional Excise Duty (AED) both AED (TTA) and AED (GSI) being not the duties payable under the Central Excise Act, such utilisation would not be covered by the main clause. 6. The ld. Counsel also brought to my notice the contents of the circular issued by the Board in the context of Notification No. 177/86, dated 1-3-86. Notification No. 177/8....