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TMI Blog2007 (4) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... cate, for the Respondent. [Order]. - Heard both sides. 2. The appeals involve a common issue and hence taken up together for hearing and disposal. 3. The Respondents manufacture Cosmetics, Hair Dye's etc. in Guwahati and availed the area based exemption under Notification No. 32/99-C.E., dated 8-7-1999. They procure packing and raw materials on which they take credit of basic excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-Rule 7(b) makes it clear that the limitation placed in that sub-rule, is in regard to the utilization of Cenvat credit obtained through education cess paid on inputs. That sub-rule has no application at all in regard to utilization of credit of "basic excise duty". Provision relating to utilization of basic excise duty credit is to be found in sub-rule (4) of Rule 3 Cenvat Credit Rules. That su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. SDR refers to the second proviso to Rule 4 of the Cenvat Credit Rules, 2004 but I find that the said proviso merely limits the credit of duty paid on inputs for utilisation for payment of duty on the finished goods in which the said inputs have been used in respect of manufacturers availing certain exemptions including the aforesaid exemption No. 32/99. This proviso also merely puts a restricti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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