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2009 (4) TMI 381 - HC - Central ExciseCenvat Credit- “1. Whether Cenvat credit earned on account of Basic Excise Duty can be utilised towards payment of Additional Duty of Excise (ST) leviable under the Additional Duty of Excise (Goods of Special Importance) Act, 1957; 2. Whether Additional duty of Excise (S.T.) is included in the expression any ‘duty’ mentioned in any ‘duty of excise’ whereas the provisions of erstwhile Rule 57AB(1)(b) C.E. Rules, 1944 provide that the CENVAT credit can be used for payment of any ‘duty of excise”? In the light of the various decisions, held that- It is, thus, evident that the revenue is precluded from challenging the correctness of the circular even on the ground of the same being inconsistent with statutory provisions. It goes further to limit the right of the revenue to file an appeal against the correctness of the binding nature of the circular. Therefore, there is no escape from the conclusion that the circular is binding on the revenue. As a sequel to the aforesaid discussion we answer both the questions in favour of the dealer-respondent and against the appellant-revenue. Accordingly, the appeals are dismissed.
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