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1996 (10) TMI 82 - SC - Central ExciseWhether the appellant is entitled to take credit at Rajahmundry only of that portion of duty paid on inputs (barley malt) as is proportionate to the Horlicks cleared on paying the duty vis-a-vis the total quantity of Horlicks manufactured out of the said barley malt to avail notification (No. 201 of 1979) benefit? Held that:- As appellant is not asking for any transfer of credit to any other factory of the appellant. All that he wants is that the appellant be allowed to take credit of the entire duty paid on inputs (barley malt) received into its Rajahmundry factory as against the duty payable on the goods (Horlicks) cleared at Rajahmundry on payment of duty. This it is entitled to do.For the reasons given above, we are of the opinion that the appellant is entitled to succeed in this appeal
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