CCE Vs. GONTERMANN PEIPERS (I) LTD.

JUDGEMENT

(1.) THESE are two appeals one filed by Revenue and the other by M/s. Gontermann Peipers (I) Ltd. Both the appeals arise out of the same impugned order dt. 31.8.2001. In the impugned order the Ld. Commissioner (Appeals) had held - -

(2.) WHEREAS M/s. Gontermann Peipers have filed the appeal against the Commissioner (Appeals) finding that there was restriction on utilisation of credit of Basic Excise Duty in KG 23A part -II for payment of Additional Excise Duty. Revenue has filed the appeal that both Rule 57Q(ii) and Rule 57F(iii) talk about duty of excise, therefore, credit earned under Rule 57Q can be utilised only for payment of excise duty under Section 3 of the Central Excise Act and since Additional Excise Duty (TTA) is not duty levied under Section 3 of the Central Excise Act, 1944 the credit earned on account of Basic Excise Duty in RG -23C Part II cannot be utilised for payment of Additional Excise Duty (TTA),

(3.) LD . Counsel submits that alternatively if they are not permitted to debit Additional Excise Duty against the credit of Basic Excise Duty on inputs then the amount of credit of basic duty utilised for payment of Additional Excise Duty may be restored to them.