9911796707
TMI Blog2011 (4) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... re availing the benefit of deemed credit facility on the duty payable on the final product under Notification No. 6/2002-CE(NT) dated 01.3.2002 which prescribes the deemed credit rate as applicable to BED as well as AED (GSI) in the ratio 2:1 of total duty payable. It appeared that the appellants had not bifurcated the deemed credit as applicable to BED as well as AED (GSI) in the rate of 2:1 and thus availed deemed credit on BED at the higher rate and had not availed deemed credit on the AED (GSI) payable during the period March 2002 to June 2002. Therefore, they were issued show cause notice dated 03.4.2003 that as to why (i) excess amount of deemed credit of BED to the tune of Rs. 14,11,934/- in excess of the admissible deemed credit in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion for the time being in force, on the final products of cotton (not containing any other textile material) declared herein; (b) 66 2/3 per cent of the aggregate of the duty of excise leviable under the Central Excise Act, 1944 and the additional duty of excise leviable under the Additional Duties of Excise (Goods of special Importance) Act, 1957 read with any notification for the time being in force, on the final products other than those specified in sub-clause (a). In short the appellants were eligible to avail 33 1/3 of BED in case of Cotton fabrics and 66 2/3 per cent of BED in case of Man Made Fabrics and 33 1/3 of AED in case of Cotton fabrics and 66 2/3 per cent of AED in case of Man Made Fabrics as deemed credit on clearance of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal duty of excise leviable under the Additional Duties of Excise (Goods of special Importance) Act, 1957 read with any notification for the time being in force, on the final products of cotton (not containing any other textile material) declared herein; (b) 66 2/3 per cent of the aggregate of the duty of excise leviable under the Central Excise Act, 1944 and the additional duty of excise leviable under the Additional Duties of Excise (Goods of special Importance) Act, 1957 read with any notification for the time being in force, on the final products other than those specified in sub clause (a). and credit of the declared duty so deemed to have been paid shall be allowed to the manufacturer of the final products, without production ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Excise (Goods of special Importance) Act, 1957 are available. There is no indication in the said notification about the requirement of splitting the same into basic excise duty and additional excise duty. As such, the Revenue s contention of availment both the duties separately and two separate heads is amounting to introduction of a new condition in the notification, which is not permissible. 4. We also takes some clue for the above findings from the provisions of Para 3 of the notification. The said provisions allow an assessee to utilise the credit so availed towards payment of duty of excise or additional duties of excise without making any differentiation between the two. In other words, the credit availed can be used for p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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