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TMI Blog2008 (9) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty paid on the excisable goods as contemplated by Rule 18. No additional excise duty was payable on the final products and therefore, rebate could have been claimed only in respect of the duty paid which has been specific excise duty relatable to Rule 18 read with Section 3 of Central Excise Act, 1944. No application for rebate of additional duty which was paid on the inputs, was, made under R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able under Rule 5 of Cenvat Credit Rules, 2002. 2. The learned Advocate submits that this issue has already been settled by the Tribunal in the case of CCE v. Indo Dane Textile Industries reported in 2007 (213) E.L.T. 117. He further submits that the Division Bench of the Tribunal in the case of CCE, Rohtak v. Mittal International (Final Order No. 309/08-Ex dated 28-4-2008) upheld the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty was payable on the final products and therefore, rebate could have been claimed only in respect of the duty paid which has been specific excise duty relatable to Rule 18 read with Section 3 of Central Excise Act, 1944. No application for rebate of additional duty which was paid on the inputs, was, made under Rule 18 read with Section 3 of Additional Duties of Excise (Textile and Textile Arti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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