2007 (12) TMI 41

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..... se duty - find merit in the contention of the appellant therefore, the impugned order is set aside and appeal is allowed. - E/510/2006-SM - 24/2008-SM(BR)/(PB), - Dated:- 12-12-2007 - Shri S.S. Kang, Vice-President [Order ]. - 1. Heard both sides. The appellant filed this appeal against the impugned order whereby the payment of Additional duty of Excise (Textiles and Textile Articles) .....

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..... f AED cannot be utilized for payment of basic excise duty. I find that as per the provisions of AED (T TA) Act and under Credit Rules, there is no prohibition for payment of AED from the Cenvat account. In view of this, I find merit in the contention of the appellant. Therefore, the impugned order is set aside and appeal is allowed. (Dictated in the open Court) - - TaxTMI - TMITax - Cust .....

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