2007 (4) TMI 103

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..... for AED - Held that department contention was not correct and set aside
[Order per] - Heard both sides. These two appeals are taken up together for disposal as the issue involved is the same. Both the appeals have been filed by the Department. The respondents had credit of excise duty paid on capital goods and packing materials on 1-3-03, but the excise duty was abolished from 1-3-03 and additi .....

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..... al excise duty. 2. I find that a similar case relating to Commissioner of Central Excise, Siliguri v. M/s Oodlabari Tea Estate (Excise Appeal No. ESM-367/05), has been decided by this Bench of the Tribunal vide Order No. A-438/KOL/07 [2007 (215) E.L.T. 261 (T)] and it has been decided thereunder that the credit of basic excise duty available prior to 24-3-03 can be utilized for payment of additio .....

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