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2017 (4) TMI 269 - HC - Central ExciseWhether the incentives granted to the appellant permit them to collect excise duty, more than they had themselves paid, from their customers, if they collected by way of excise more than what they had paid, then by virtue of Section 11D of CEA, 1944 were they bound to deposit that amount with the Govt? Held that: - The questions involved in the present case have been answered by a Division Bench’s decision of the Uttarakhand High Court in the case of Commissioner Customs and Central Excise, Meerut-I Versus M/s Apco Pharma Ltd. & Others, M/s Janardhan Plyboard Industries Ltd. [2011 (10) TMI 38 - UTTARAKHAND HIGH COURT], where the Court has taken a view that a manufacturer obtains credit for the Excise duty paid on raw material to be used by him in the production of an excisable product immediately and there is no provision in the Rules which provide for a reversal of the credit by the excise authorities - appeal dismissed - decided against Revenue.
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