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2010 (3) TMI 621 - AT - Central ExciseCenvat – Availment of - the Commissioner dropped proposals to disallow credit of Additional Excise Duty under Goods of Special Importance Act, 1957 taken by the respondent CEAT Ltd. (CEAT), on payment of equal amount of BED on tyres in PLA which had been initially discharged using accumulated Cenvat/Modvat credit of AED (GSI). M/s. Balakrishna Industries Ltd. seeks relief by way of appropriate orders of this Tribunal against the impugned order which demanded such AED earned prior to 1-4-2000 and utilized for payment of BED in terms of Rule 3(6)(b) of Cenvat Credit Rules, 2002 (CCR) as amended vide Notification No. 13/03-C.E. (N.T.), dated 1-3-2003. This assails the order of the Commissioner confirming demand of duty paid on tyres using credit under AED (GSI).Held that – debits from AED were not recognized by department as duty payment. In that view, assessee could not claim their refund. Such debit could not effect balance of AED in assessee account. Assessee entitled to retain their AED credit to maintain status quo ante. Cenvat – Availment of - the Commissioner dropped proposals to disallow credit of Additional Excise Duty under Goods of Special Importance Act, 1957 taken by the respondent CEAT Ltd. (CEAT), on payment of equal amount of BED on tyres in PLA which had been initially discharged using accumulated Cenvat/Modvat credit of AED (GSI). M/s. Balakrishna Industries Ltd. seeks relief by way of appropriate orders of this Tribunal against the impugned order which demanded such AED earned prior to 1-4-2000 and utilized for payment of BED in terms of Rule 3(6)(b) of Cenvat Credit Rules, 2002 (CCR) as amended vide Notification No. 13/03-C.E. (N.T.), dated 1-3-2003. This assails the order of the Commissioner confirming demand of duty paid on tyres using credit under AED (GSI).Held that – debits from AED were not recognized by department as duty payment. In that view, assessee could not claim their refund. Such debit could not effect balance of AED in assessee account. Assessee entitled to retain their AED credit to maintain status quo ante.
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