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2019 (4) TMI 990 - AT - Central ExciseUtilization of CENVAT Credit - Rule 3(7)(b) of Cenvat Credit Rules, 2004 - whether the AED(GSI) paid after 01.04.2000, Can the respondent utilized the same for payment of BED/SED or not? - HELD THAT:- It has been held by the Hon’ble Apex Court in COMMISSIONER OF C. EX., GOA AND CHENNAI VERSUS MRF LTD. [2005 (1) TMI 110 - SUPREME COURT OF INDIA] that they are not liable to pay AED(GSI). Therefore, whatever duty paid on account of AED(GSI) by the appellant is not AED(GSI), therefore, the respondent is entitled to avail cenvat credit of the same. It is fact on record, the appellant has paid AED(GSI) through debit entry on 31.12.2004 and the said explanation allowed the AED(GSI) paid on or after 01.04.2000 can be utilized towards payment of basic excise duty or special excise duty. Therefore, the respondent is correctly availed the cenvat credit of AED(GSI) which has been used for payment of basic excise duty/special excise duty. Appeal dismissed - decided against Revenue.
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