2002 (5) TMI 888

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.... ORDER G.A. Brahma Deva, Member (J) 1. Whether Additional Excise Duty availed on input can be utilized for payment of Basic Excise Duty is a question to be considered herein. It was brought to my notice that the very issue has already been considered by the Tribunal in the case of Modi Rubber Ltd. 2000 (126) ELT 1222. In that case, it was held that erstwhile Rule 57F(12) of Central Excise Rules,....