TMI Blog2013 (2) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... t sustainable - Held that:- There is no provision under the Cenvat Credit Rules for utilization of credit of additional excise duty towards payment of basic excise duty and the only provision in the rules for the refund or rebate under Rule 5 of rules is admissible for accumulated credit of additional excise duty in respect of inputs used in the manufacture of exported goods. Prima facie it is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of such duties paid on the inputs. During the period in dispute, the final products were exempted from payment of additional excise duty and the applicants were having accumulated credit of additional excise duty during the period March 2003 to July 2004. The applicants utilized the credit in respect of additional excise duty towards the payment of basic excise duty on the finished goods. A show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal is pending in the Tribunal. 3. The contention is that as the credit was utilized after due permission, therefore the demand is not sustainable. The applicants also argued that the manufacturer is entitled for rebate or refund in respect of the additional excise duty paid on inputs used in the manufacture of exported goods. 4. The Revenue relied upon the provisions of Rule 3(7)b of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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