2009 (3) TMI 189

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....audhary, Advocate, for the Appellant. Shri Goutam Ray, Jt. CDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appellant filed this appeal on the ground that utilization of credit of Additional Excise Duty towards payment of basic excise duty was disallowed as per the impugned order. 3. The appellants are engaged in the manufacture of excisable ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ty towards payment of basic excise duty. Therefore, the recovery is not permissible and the order is not sustainable. 6. The contention of Revenue is that prior to 1-3-03, as per the provisions of Rule 57-AB Cenvat Credit Rules, the credit in respect of additional duty of excise can be utilized towards payment of additional duty of excise leviable on the manufactured goods and only w.e.f. 1-3-0....