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2013 (2) TMI 617 - AT - Central ExciseUtilization of credit of additional excise duty of Textiles & Textile Articles towards payment of basic excise duty denied - assessee contested that credit was utilized after due permission of Assistant Commissioner, therefore the demand is not sustainable - Held that:- There is no provision under the Cenvat Credit Rules for utilization of credit of additional excise duty towards payment of basic excise duty and the only provision in the rules for the refund or rebate under Rule 5 of rules is admissible for accumulated credit of additional excise duty in respect of inputs used in the manufacture of exported goods. Prima facie it is not a case for total waiver of duty, thus the applicants directed to deposit ₹ 9,00,000/- within eight weeks. Compliance on 1.3.2013.
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