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2011 (4) TMI 638 - CESTAT, AHMEDABADDeemed credit - Demand - Notification No. 6/2002-CE(NT) dated 01.03.2002 allows the assessee to take deemed credit at the rate of 33 1/3 per cent of the credit of the duty of excise leviable under Central Excise Act, 1944 and the Additional Duty of Excise leviable under Additional Duties of Excise (Goods of special Importance) Act, 1957 in respect of Cotton fabrics. Similarly, deemed modvat credit at the rate of 66 2/3 per cent in respect of Man Made fabrics is available in terms of the said Notification - Held that: having availed the credit under the head Basic Excise duty and having used the entire credit for payment of basic excise duty, the appellant have paid the additional excise duty from PLA. If the Revenue s contention is that a part of the basic excise duty credit should have been availed under the head additional excise duty, the appellant was entitled to use the same very credit for payment of additional excise duty, instead of paying the additional excise duty from PLA - Appeal is allowed
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