2011 (10) TMI 552

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...., for the Appellant. ORDER This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (for short "the Act") against order dated 24-8-2010 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi affirming the order passed by the Commissioner (Appeals) allowing the benefit of the Cenvat credit to the respondent-assessee. 2. The res....

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....e plush fabrics supplied by M/s. Shamken Multifab are classifiable under Chapter 5801.32 and have paid excess basic excise duty at the rate of 16% though leviable duty was 8%. It was found that assessee had claimed Cenvat credit on the basis of excise duty paid by M/s. Shamken Multifab amounting to Rs. 2,19,576/- during the period December, 1998 to December, 2000 and, therefore, Cenvat credit clai....

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....for the appellant has argued that in terms of Rule 57AB of the Rules, the duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 alone can be allowed as Cenvat credit. Since the proper duty of excise was @ 8%, therefore, the assessee has wrongly claimed the benefit of 16% of excise duty paid by the supplier. 5. We have heard learned counsel for the appellant ....