2007 (12) TMI 41 - AT - Customs

Under the provisions of Additional Excise Duty (T & TA) Act or under Cenvat credit Rules there is no prohibition to pay Additional Excise Duty from the Cenvat account - The prohibition provided under the Act is that the credit of AED cannot be utilized for payment of basic excise duty - find merit in the contention of the appellant therefore the impugned order is set aside and appeal is allowed.

Summary

The appellant appealed against the order disallowing payment of Additional Excise Duty from Cenvat account. Tribunal held that AED can be paid from Cenvat account as there is no prohibition in the Act or Credit Rules. Impugned order set aside, appeal allowed.