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2011 (2) TMI 752 - AT - Central ExciseRule 57B of Central Excise Rules, 1944 - Whether Assessee could took credit of the duty paid by the job-workers under Notification 175/86-CE at the enhanced rate as provided for in para 5 of the said Notification read with Rule 57B of the Central Excise Rules, 1944 or not. - Held that : Notwithstanding the exemption granted by notification No. 175/86 dated 01/03/1986, in respect of the specified goods which are subjected to concessional rate of duty (other than those specified goods which are wholly exempted from the duty of excise leviable thereon), under this notification, and used as inputs in the manufacture of final products in terms of the provisions of SECTION AA of Chapter V of the said Rules, the credit in respect of such inputs shall be allowed under rule 57B of the said Rules, at the rate of duty otherwise applicable, but for this notification. - Decided in the favour of Assessee
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