Credit of Basic Excise Duty can be utilized for payment of National Calamity Contingent Duty

Cenvat Credit : Merely because CENVAT credit in respect of NCCD can be utilized only for payment of NCCD, it does not follow that any other credit of duty cannot be utilized for payment of NCCD; hence, CENVAT credit of basic excise duty cannot be utilized for payment of NCCD on final product