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2019 (4) TMI 1457 - AT - Central ExciseUtilisation of CENVAT Credit on AED - Since tyres manufactured with dipped nylon tyre cord fabric did not attract AED, cenvat credit on AED paid could not be utilised till 1.4.2000 by the appellant - Credit of Additional Excise Duty (AED) utilised for payment of Basic duty of Excise - HELD THAT:- The issue decided in the case of COMMISSIONER OF C. EX., MUMBAI-III VERSUS CEAT LTD. [2010 (3) TMI 621 - CESTAT, MUMBAI], where it was held that In the instant case, the debits were held to be of no consequence when the assessee was required to pay duty initially discharged using AED(GSI) credit. Therefore, the credit needed to be restored and was correctly ordered so by the Commissioner. Appeal allowed - decided in favor of appellant.
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