2007 (4) TMI 103

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....disposal as the issue involved is the same. Both the appeals have been filed by the Department. The respondents had credit of excise duty paid on capital goods and packing materials on 1-3-03, but the excise duty was abolished from 1-3-03 and additional duty of excise was imposed with effect from that date. Subsequently, under Notification No. 18/2003-C.E. (N.T.), dt. 13-3-03, Rule 3 of the Cenvat....

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....M-367/05), has been decided by this Bench of the Tribunal vide Order No. A-438/KOL/07 [2007 (215) E.L.T. 261 (T)] and it has been decided thereunder that the credit of basic excise duty available prior to 24-3-03 can be utilized for payment of additional duty after 24-3-03. I also find that the lower appellate authority has noted that in terms of amendment made to Rule 3(3), the Cenvat Credit of a....