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TMI Blog2005 (5) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-heading 6202.00 of Central Excise Tariff Act, 1985 and availing Cenvat credit on the inputs and capital goods as per Cenvat Credit Rules, 2002. 2.Notification No. 24/94-C.E. (N.T.), dated 20-5-94 issued under erstwhile Rule 57A of Central Excise Rules, 1944, specifies the final product viz. Fabrics of Cotton or man-made fibre subjected to any process or whether processed or not falling under Chapter 52, 54, 55 and 58.02, 58.06 of Central Excise Tariff Act, 1985 in respect of which the credit of :- (i) the duty of excise under Central Excise Act, 1944 (ii) the additional duty of excise under Section 3 of Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (iii) the Additional duty of excise under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; (iv) The additional duty of excise leviable under Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957; (v) The national calamity contingent duty leviable under Section 136 of the Finance Act, 2001; and (vi) The additional duties leviable under Section 3 of the Customs Tariff Act, equivalent to the duty of excise specified under clause (1), (2), (3), (4) and (5) above but utilization of Cenvat is governed by sub-rule 6(b) of Rule 3 of Cenvat Credit Rules, 2002 to the extent that; (1) the additional duty of excise leviable under Section 3 of the Additional Duties of Excise (Textiles and Textile Ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Notifications, the assessee can utilize the credit of Additional Excise Duty (T TA) towards the payment of Additional Excise duty only. However, the assessee has utilized the credit of Additional Excise Duty (T TA) of Rs. 2,65,76,666/- towards the payment of basic excise duty and Additional Duties of Excise (GSI) during the period from January, 2003 to April, 2003 : 4.The Assessee had taken and wrongly utilised Cenvat credit as under : S. No. Period BED AED (GSI) TOTAL 1 January 2003 34,48,048/- 14,70,560/- 49,18,608/- 2 February 2003 51,70,006/- 25,05,097/- 76,75,103/- 3 March 2003 60,48,165/- 14,78,10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants submission that additional excise duty paid under the Additional Duties of Excise (Textiles and Textile Articles) Act is available for utilization towards payment of additional excise duty under the Additional Duties of Excise (Goods of Special Importance) Act; in the light of the Tribunal s decision in Reliance Industries Ltd. v. CCE [2002 (150) E.L.T. 479 (T) and Grasim Industries Ltd. v. CCE [2003 (54) RLT 288 (T)]. Hence, we set aside the demand of additional excise duty of Rs. 66,79,179/-. As regards basic excise duty, the submissions of the appellants are two fold :- (1) for the period from 1-4-2000 till 30-6-2001 cross utilization was held to be admissible by the Tribunal in the case of Reliance Industries and Grasi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o accrue additional excise duty paid on inputs for discharging duty liability on any other final product vested in the appellants on the date of receipt of inputs in their factory. If Rule 57AG(1) which provides that any amount of credit earned by a manufacturer under Rule 57A prior to 1-4-2000 and remaining unutilised on that day shall be allowable as Cenvat credit to such manufacturer under these rules and can be utilised in accordance with these Rules. (Rule 57AA to 57AK - and Rule 57AB(2)(b) permits utilization of additional excise duty on inputs only towards payment of additional excise duty on any final product, is construed as taking away that right, it would be retrospective in nature since Rule 57AG(1) would affect the right alread ..... X X X X Extracts X X X X X X X X Extracts X X X X
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