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1. Duty demand u/s 11AB - AED (GSI) pertaining to the period prior to 1.4.2000 had been utilized for payment of BED and SED - Though subsection (5) added to Section 88 of...

2. Refund of cenvat credit of accumulated on account of duty of AED (T & TA) paid on inputs - such unutilized accumulated credit of AED (T&TA) can be claimed as refund...

3. Whether the recredit/restoration, in the AED(GSI) credit account, of an amount equal to the BED paid by the assessee in 36 instalments was legally sustainable - Whether...

4. Cross Utilization of CENVAT Credit - wrong utilization of Additional Duty of Excise (T&TA) for the payment of Basic Excise Duty and AED (GOSI) - levy of interest...

5. Disallowance of CENVAT Credit - the appellant cannot utilize credit of AED (T&TA) for payment of Basic Excise Duty. - AT

6. Since, in this case the wrong utilisation of the AED (GSI) credit pertaining to period prior to 01/04/2000 has taken place in 2003 immediately after amendment to Rule 3...

7. Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

8. Utilization of Cenvat Credit of AED(GSI) - Additional Duty of Excise (Goods of Special Importance) Act, 1957 - prima facie case in favor of assessee - AT

9. CENVAT Credit - garden tools fully exempted from payment of duty had been exported under letter of undertaking and, therefore, in terms of Rule 5 of Cenvat Credit Rules,...

10. While CENVAT credit of National Calamity Contingency duty (NCCD)can be utilized under the CENVAT Credit Rules only towards payment of such National Calamity Contingency...

11. Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

12. Since Appellant were paying the duty utilizing the CENVAT Credit they cannot be charged for contravention of the provisions of Rule 4, 8(1), 8(3) & 8(3A) of the Central...

13. Refund of CENVAT Credit - export of goods on payment of duty - even after payment of all duties, it had accumulated Cenvat credit because of high rate of duty in the...

14. Rebate claim – The availment and utilization of accumulated Cenvat credit of one unit against payment of duty liability of another unit cannot said to be proper payment...

15. Failure to pay Central Excise duty while taking CENVAT credit - The fact that appellant had taken the CENVAT Credit without payment of any duty has not been challenged...