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2018 (4) TMI 1673 - CESTAT ALLAHABADCENVAT Credit - Additional duty of Excise (AED - GSI) - time limitation - Held that:- The observation of the learned Commissioner that AED - GSI credit taken cannot be utilized for payment of duty other than AED - GSI is erroneous - Identical issue decided in the case of MODI RUBBER LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MEERUT [2000 (3) TMI 124 - CEGAT, NEW DELHI] wherein, this Tribunal held that credit of AED - GSI can be used for payment of BED or any other final product as per proviso to Rule 57F(12) - there is no error in taking of Cenvat credit of AED - GSI during the period under dispute. Time limitation - Held that:- There is no merits in the appeal of Revenue which is against the dropping of the demand proposed in show cause notice dated 4th January, 1999 holding the same to be barred by limitation following the ruling of Hon’ble Supreme Court in the case of Nizam Sugar Factory [2006 (4) TMI 127 - SUPREME COURT OF INDIA]. Appeal allowed - decided in favor of appellant.
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