Credit of AED (Textile & Textile Articles) should be utilised for payment of AED (Textiles & Textiles Articles)-HC

Brief Facts of the Case The Appellant manufactures final product, namely, blanket out of woollen fibres. The blankets attract only Basic Excise Duty (for short “BED”) and do not attract either Additional Excise Duty (Goods of Special Importance) [for short “AED (GSI)”] or Additional Excise Duty (Textiles and Textile Articles) [for short “AED (T&TA)]. Polyester top is not used in the manufacture of the blanket. Therefore, the polyester top as such is not an input for the blanket. With effect from 1st April, 1994, the Appellant became entitled to avail credit of duty paid on the in...