2023 (3) TMI 231

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....se Act, 1944 (for short 'Act 1961') seeking setting aside of order dated 20.02.2019 (A-3) passed by Customs, Excise and Services Tax Appellate Tribunal, Chandigarh Bench in E/2456/2009 filed by the appellant. The case in brief is that the respondent-Company is a manufacturer of tyres under Chapter 40 of CETA, 1985. As per Rule 37 (b) of the Cenvat Credit Rules, 2004 (for short 'Rules 2004') , credit in respect of the Additional Duty of Excise leviable under Section 3 of the Additional Duty of Excise (Goods of Special Importance) Act, 1985 (for short 'Act 1985') paid before 01.04.2000 shall be utilized towards payment of duty of excise leviable under the Act 1985 on any final product manufactured by manufacturers or for payment of s....

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....rms of Rule 3 (7)(b) of the Cenvat Credit Rules, 2004. Therefore, a show cause notice was issued to the respondent for recovery of the cenvat credit availed by the respondent alongwith interest and to impose penalty. Vide order dated 24.03.2009 (A-2), Adjudicating Officer dropped the proceedings against the respondent. Against the said order, the revenue filed an appeal before the learned Tribunal and the appeal was dismissed on 20.02.2019 (A-3). Hence the present writ petition. Learned counsel for the respondent submits that earlier decision given by this Court on 25.01.2007 has been upheld till Hon'ble the Supreme Court as no substantial question of law was there, which requires consideration. Reference has been made to Section 35 G of ....

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.... as per the pattern recommended by the Second Finance Commission. Under the new dispension the requirement of separate accounting of the AED (GSI) no longer exists since 10.10.2000. As the reasons for the amendment to Cenvat Credit Rules exists even prior to 1st March, 2003, it was considered appropriate not to put any cap on the use of AED (GSI) credit accruing prior to 1.3.2003 in the said credit rules. It is accordingly clarified that credit of additional duty (GSI) accrued earlier (prior to 1.3.2003) can be used for payment of Cenvat duty as well as AED (GSI)." Against the aforesaid orders of CESTATE, the department filed an appeal before this Court and the same was dismissed on 25.01.2007, vide CEA No. 140-2006 holding that we find n....