2007 (5) TMI 434

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....the Appellant. Shri Y.S. Loni, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. After hearing both sides on 27-3-07 and keeping in view the decision of the Bangalore Bench in the case of Commr. of Central Excise, Guntur v. Virat Crane Industries Ltd. - 2007 (208) E.L.T. 262 (Tri.-Bang.) and taking into account an offer of the ld. Advocat....

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....he miscellaneous application for modification and waive the requirement of executing a Bank Guarantee and proceed to decide the appeal itself with the consent of both the sides. 3. The appellants are working under Notification No. 32/99 applicable to the goods manufactured in the North Eastern Region under which they are allowed to take refund of duty paid in cash through PLA. Ld. Consulta....

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.... come to a finding in page 3 of her order that NCCD is a duty of excise. As such, the credit of basic duty of excise has to be allowed for payment of NCCD in view of aforesaid Rule 3(4) of the Cenvat Credit Rules, 2004. 6. There is a restriction under Rule 3(7) of the Cenvat Credit Rules, 2004, which applies to the credit of various duties, such as additional duties on textiles and textile....