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TMI Blog2017 (8) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... cifically provides that AED shall be utilised only towards payment of duty of excise leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957? - Held that: - by insertion of the said proviso, the effect of Rule 57A and the notification issued thereunder is clearly wiped out. It is no more the requirement of law that credit taken for additional duty paid should be util ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Application No. 41-D of 2000. The questions of law sought to be answered are as under :- 1. Whether credit of Additional Duties of Excise can be utilised towards payment of Basic Excise Duty when Notification No. 5/94-C.E. (N.T.), dated 1-3-1994 specifically provides that AED shall be utilised only towards payment of duty of excise leviable under the Additional Duties of Excise (Goods of Spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d towards payment of duty of excise on any other final product, whether or not such inputs have actually been used in the manufacture of such other final product, if the said inputs have been received and used in the factory of production on or after the first day of March, 1997. 7. Therefore, by insertion of the said proviso, the effect of Rule 57A and the notification issued thereunder is cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Karnataka has also endorsed this view in the case of Commissioner of Central Excise, Bangalore v. Beaver Automotive Pvt. Ltd. reported in 2012 (277) E.L.T. 61 (Kar.). 5. Since the period concerned in this matter is after the insertion of the proviso, the benefit of the proviso should be extended to the assessee in this case also. 6. In view of above, the questions of law are answered in favo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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