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TMI Blog2007 (5) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... f various duties, such as additional duties on textiles and textile articles, NCCD, Educational Cess, etc. In terms of this restriction, which overrides the provisions of Rule 3(4), the credit of the named of duties can only be utilized for payment of the said duties alone. As a result, the credit of NCCD can be utilized for only paying of NCCD and not other kind of duties - In the present case, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant. Shri Y.S. Loni, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. After hearing both sides on 27-3-07 and keeping in view the decision of the Bangalore Bench in the case of Commr. of Central Excise, Guntur v. Virat Crane Industries Ltd. - 2007 (208) E.L.T. 262 (Tri.-Bang.) and taking into account an offer of the ld. Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscellaneous application for modification and waive the requirement of executing a Bank Guarantee and proceed to decide the appeal itself with the consent of both the sides. 3. The appellants are working under Notification No. 32/99 applicable to the goods manufactured in the North Eastern Region under which they are allowed to take refund of duty paid in cash through PLA. Ld. Consultant clarifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... page 3 of her order that NCCD is a duty of excise. As such, the credit of basic duty of excise has to be allowed for payment of NCCD in view of aforesaid Rule 3(4) of the Cenvat Credit Rules, 2004. 6. There is a restriction under Rule 3(7) of the Cenvat Credit Rules, 2004, which applies to the credit of various duties, such as additional duties on textiles and textile articles, NCCD, Educational ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y can be utilized for payment of any duty of excise and since the Commissioner herself has held that NCCD is a duty of excise, there can be no objection to the appellants utilizing the credit of basic duty for payment of NCCD. 7. In view of our findings as above, we set aside the impugned order and allow the appeal with consequential benefit to the appellants. Dictated and pronounced in the op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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