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2017 (5) TMI 810 - AT - Central ExciseUtilization of CENVAT credit - whether the appellant having availed credit of duty paid under Additional Duties of Excise (Textile & Textile Articles) Act, 1978 during the period April 2003 to 09/07/2004 utilised the same for payment of duty leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957? Held that: - There is specific provision that the CENVAT credit availed on Additional Duties of Excise (Textile and Textile Articles) can be utilised only for the discharge of duty liability under the said Additional Duties of Excise (Textile and Textile Articles) - the utilisation of CENVAT credit availed of Additional Duties of Excise (Textile and Textile Articles) for discharge of Additional Duties of Excise (Goods of Special Importance) is incorrect and unacceptable in law. Time limitation - Held that: - the adjudicating authority has not recorded any finding on the point of limitation urged by the appellant and the first appellate authority has simply brushed aside the grounds raised by the appellant - the adjudicating authority should be given an opportunity to consider the grounds of limitation in its correct perspective. The matter back to the adjudicating authority to come to a conclusion on the limited point of limitation raised by the appellant, after following the principles of natural justice - appeal allowed by way of remand.
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