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TMI Blog2013 (10) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... April, 2003 to July, 2004 by availing exemption under Notification 7/2003-CE for basic excise duty, but did not avail the exemption for additional excise duty - There is only one product manufactured and cleared which attract two types of duty, i.e. Basic Excise duty and Additional Excise duty - Prima-facie the applicant has paid additional excise duty at the time of its clearance as claimed, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have discharged additional excise duty at the time of its removal, even though they were not required to pay duty on the same being exempted vide Notification No.7/2003-CE dated 01.03.2003 as amended. The contention is that the Department has issued demand notice on the ground that the cenvat credit has been availed on the inputs viz. resins utilized in the manufacture of jute fabrics on which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has discharged additional excise duty, but did not pay basic excise duty, therefore, cenvat credit availed in the manufacture of resins coated jute fabrics, is not correct. Accordingly, they were required to pay an amount @ 8% of the price of the said fabrics, in view of Rule 6 (3)(b) of Cenvat Credit Rules, 2004. 4. Heard both sides and perused the records. We find that the applicants have cle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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