2004 (2) TMI 195

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....d cotton denim fabrics, which are chargeable to duty of excise under Section 3 of the Central Excise Act and Additional Duty of Excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957; that the respondents are availing the facility of Cenvat Credit; that the respondents had utilised Cenvat Credit for payment of Additional Excise duty; that the Cenvat Credit could be used only for payment of Basic Excise Duty and Special Excise Duty; that the Commissioner, under both the impugned orders, has held that the Cenvat Credit may be utilised for payment of any duty of excise, which is not correct; that Rule 57AB(l)(b) provides that Cenvat Credit can be used for payment of any duty of excise; that Rule 2(7) of Central Ex....

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....ot been withdrawn by the Board; that in Gontermann Peipers (I) Ltd. case (supra), the Tribunal has observed that these instructions were made for Cenvat and not meant for interpretting sub-rule (2) of Rule 57A or Clause (2) of Notification No. 21/1999; that in the present matter, whatsoever, under consideration is Cenvat and, therefore, the decision in case of Gontermann Peipers (I) Ltd. (supra) is not applicable to the facts of the present matters. He also relied upon the Tribunal's decision in the case of Girdharilal Sugar & Allied Industries v. C.C.E., 2002 (148) E.L.T. 406 (T), wherein it has been held that in absence of any restriction on the use of specified duty paid on capital goods, the Revenue cannot claim that the credit of the B....

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....ressions shall be construed to include a reference to Central Value Added Tax. We, therefore, observe that Rule 2(7) of the Central Excise Rules, 1944, defines only duty to mean duty payable under Sec. 3 or Section 3A of the Central Excise Act. This sub-rule also does not define the expression "any duty of excise" which is mentioned in sub-rule (1B) of Rule 57AB(1). The Additional Duties of Excise, which is levied and collected under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 are also Duties of Excise and these will be covered by the expression "any Duty of Excise" used in sub-rule (1B) of Rule 57AB(1). We, further, observe that as per Section 2(a) of the Additional Duties of Excise (Goods of Special Importance)....