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2006 (6) TMI 451
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...., for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellants are engaged in the manufacture of cotton fabrics etc. Prior to 9-7-04, they were availing Cenvat credit of Additional Excise Duty (AED) paid under the Additional Duties of Excise (Textiles & Textile Articles) Act, 1978 on their input (cotton yarn). Notification No. 31/2004-C.E., dated 9-7-2004 exempted cotton yar....