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2009 (3) TMI 189 - AT - Central ExciseThe appellant filed this appeal on the ground that utilization of credit of Additional Excise Duty towards payment of basic excise duty was disallowed as per the impugned order. We find that credit was availed in respect of Additional Excise Duty paid on inputs prior to 1-4-2000 and credit was utilized towards payment of basic excise duty on 1-4-03 and these facts are not in dispute. Relevant Rule was amended retrospectively on 10-9-04 to the effect that the credit of Additional Excise Duty taken before 1-4-2000 cannot be utilized towards payment of basic excise duty. In view of this retrospective amendment, we find no merit in the appeal.
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