{"id":215590,"date":"2005-03-09T00:00:00","date_gmt":"2005-03-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/birla-tyres-vs-cce-on-9-march-2005"},"modified":"2018-01-23T19:35:47","modified_gmt":"2018-01-23T14:05:47","slug":"birla-tyres-vs-cce-on-9-march-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/birla-tyres-vs-cce-on-9-march-2005","title":{"rendered":"Birla Tyres vs Cce on 9 March, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Birla Tyres vs Cce on 9 March, 2005<\/div>\n<div class=\"doc_bench\">Bench: P Bajaj, M T K.C.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> P.S. Bajaj, Member (J) <\/p>\n<p>1. These appeals have been directed against the impugned order-in-appeal vide which the Commissioner (Appeals) has disallowed the utilization of the AED to the appellants for payment of the BED.\n<\/p>\n<p>2. The issue regarding the utilization of AED for payment of BED by an assessee during the period of dispute already stands settled vide Circular No. 700\/16\/2003-CX dated 6.3.2003 issued by the Board, wherein it has been clarified that credit of AED accrued earlier (prior to 1.3.2003) can be used for payment of Cenvat duty as well as WED. This circular had been also followed by the Tribunal in the case of Goodyear Sought Asia Tyres Pvt. Ltd. v. CCE, Aurangabad, decided vide Final Order No. S\/66\/WZB-2004\/C-I dated 16.4.2004.\n<\/p>\n<p>3. Therefore, the impugned order being contrary to the above said Board&#8217;s Circular and the Tribunal&#8217;s judgment, is set aside and the appeals of the appellant are allowed with consequential relief, if any, permissible under the law.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Birla Tyres vs Cce on 9 March, 2005 Bench: P Bajaj, M T K.C. ORDER P.S. Bajaj, Member (J) 1. These appeals have been directed against the impugned order-in-appeal vide which the Commissioner (Appeals) has disallowed the utilization of the AED to the appellants for payment of the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-215590","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Birla Tyres vs Cce on 9 March, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/birla-tyres-vs-cce-on-9-march-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Birla Tyres vs Cce on 9 March, 2005 - Free Judgements of Supreme Court &amp; 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