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TMI Blog2019 (4) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... explanation allowed the AED(GSI) paid on or after 01.04.2000 can be utilized towards payment of basic excise duty or special excise duty. Therefore, the respondent is correctly availed the cenvat credit of AED(GSI) which has been used for payment of basic excise duty/special excise duty. Appeal dismissed - decided against Revenue. - Appeal No. E/2456/2009 - ORDER No. A/60310 / 2019 - Dated:- 20-2-2019 - Mr. Ashok Jindal, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) For Appellant (s) : Mr. Tarun Kumar, AR For Respondent (s): Mr. Ajay Agarwal, Ms. Malika Joshi, Advocates ORDER Per : Mr. Ashok Jindal Revenue is in appeal against the impugned order. 2. The facts of the case are that the Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lized towards payment of duty excise leviable under the first schedule or the second schedule of the Central Excise Tariff Act, 1985. The aforesaid provisions being prospective in effect, utilization of the credit of AED(GSI) accrued prior to 01.04.2000 towards payment of BED and SED appears to be incorrect. Therefore, utilization of cenvat credit amounting to ₹ 4,84,12,584/- towards payment of BED and SED on their final products appeared to be irregular in terms of Rule 3 (7)(b) of the Cenvat Credit Rules, 2004. Therefore, a show cause notice was issued to the respondent for recovery of the cenvat credit availed by the respondent alongwith interest and to impose penalty. The Ld. Commissioner in the adjudication order, dropped the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision of Rule 3(7)(b) of CCR, 2004 are not applicable. In alternate, it is his submission that the cenvat credit of AED(GSI) taken by appellant was utilized for payment of Basic Excise Duty and Special Excise Duty. Explanation thereof clearly states that if AED(GSI) is paid on or after 01.04.2000 can be utilized towards payment of duty of excise under the First Schedule or the Second Schedule of the Central Excise Tariff Act. Admittedly, the appellant has paid the said AED(GSI) after adjudication took place on 31.12.2004, therefore, they have correctly taken the cenvat credit. To that effect, he relied on the decision in their own case reported in 2006 (199) ELT 842 wherein this Tribunal held in favour of the appellant and the appeal again ..... X X X X Extracts X X X X X X X X Extracts X X X X
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