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TMI Blog2011 (4) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order wherein the permission for recasting of RG23A part II and PLA was denied. 2. The brief facts of the case are that the appellants were engaged in the manufacture of leather cloth. In the manufacturing process, they purchased polyester cotton yarn from the market on which basic duty under additional excise duty (textile and textile articles) [in short AED, T&TA)] was paid. After ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also confirmed the denial of permission for recasting of RG23A Part II and PLA. Therefore appellants are before me against the impugned order. 4. The ld. advocate for the appellants submitted that on identical issue in the case of M/s Vinyl Royal Plasticoates P. Ltd., this Tribunal vide order no. A/1755/WZB/AHD/2010 dated 13.10.10 has observed in the light of the decision of Gauri Plastic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd., this Tribunal has observed that the appellants were entitled to utilise AED (T&TA) credits towards the payment of basic excise duty in respect of AED (GSI). 5. Following the ratio laid down by this Tribunal in the case of Vinyl Royal Plasticoates P. Ltd., I hold that the appellants are entitled to adjust unutilised credit of AED (T&TA) towards the AED (GSI). Therefore the adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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