2004 (5) TMI 506

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....he Respondent. [Order]. - The appeal of the appellants is directed against the order-in-appeal passed by the Commissioner (Appeals). The dispute relates to as to whether or not, the appellants were legally correct in utilising credit amounting to Rs. 1,50,000/- of the Basic Excise Duty (BED) towards payment of Additional Excise Duty (AED) (Textiles & Textile Articles Act, 1978). The Assistant ....

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.... or the additional duty specified under (iv) (b) above, allowed in respect of inputs shall be utilised only towards payment of duty of excise leviable under the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), 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 : Provided f....

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....s of Excise (Goods of Special Importance) for payment of the Additional Duties (GSI). The ld. Counsel pleads that, there is no bar in utilising the basic duty for payment 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 ....

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....ed for payment of specified duties on final products and, it is not necessary that, credit of a particular duty should be utilised for payment of that duty only. Relying on this circular, the Tribunal has passed several judgments some of which are listed hereunder :- (i) M/s. M.R.F. Ltd. v. C.C.E., Chennai reported in 2004 (164) E.L.T. 202 (Tri. - Chennai) (ii) CC & CE, Vadodara v. Modern Petrof....