2015 (10) TMI 864

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....Khanna, DR For the Respondent : Shri Rahul Tangri, Advocate ORDER Per: Ashok Jindal: The Revenue is in appeal against the impugned order on the ground that as per Rule 3(7)(b) of the Cenvat Credit Rules, 2004 the respondent were not entitled to utilise the cenvat credit of Additional Duties of Excise (textile and textile articles) for payment of excise duty. Therefore, the ld. Commissi....

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.... observed as under: I observe that the issue before me is to decide as to whether credit availed and utilised during the period when final product was dutiable is to be reversed when subsequently final product is cleared at zero rate of duty and also whether such reversal on account of Basic Excise duty and Edu. Cess can be made by utilizing the credit of AED(TTA).I find that the Cenvat Credit ....