TMI Blog2011 (4) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... titled to use, the modvat credit on account of assessee going out of the scheme or on account of closure of factory or any other reason - Hence, the appellants were entitled to utilise AED (T&TA) credits towards the payment of basic excise duty in respect of AED (GSI) - Decided in favour of assessee. - E/1443/09 - - - Dated:- 5-4-2011 - Mr. Ashok Jindal, J. Shri Deven Parikh, Advocate fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hort AED (GSI)]. 3. The appellants paid AED (GSI) from 1.4.2000 to 30.6.2001 through PLA by making debit entry and requested for permission to recast RG23A part II register and PLA by debiting the amount of AED (GSI) in RG23A part II register and credit the same to PLA. The permission was denied on the ground that there is no provision in Central Excise Rules, 2002 or CENVAT credit Rules, 2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reafter, this Tribunal has observed as such having held that appellants were compelled by revenue not to cross utilise such credit, as a result of which they have to pay the duty out of the PLA, it has to be held that refund of such credit is required to be made in cash, on success of their claim, as appellants is not in a position to cross utilisation because of the provisions of CENVAT credit Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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