TMI Blog2010 (1) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... & Kashmir. The claim is based under the Notification No. 56/2002-C.E., dated 14th Nov., 2002. Held that - para 2 of Notification disclosed that it refer to payment as excise duty and not relates to any other termed as excise duty by virtue of statutory provision other than in Excise Act itself. Matter covered in favour of revenue by tribunal decision dated 12.08.2009. circular cannot overrid deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 56/2002-C.E., dated 14th Nov., 2002. 2. Placing reliance in the decision of the Rajasthan High Court in the matter of Banswara Syntex Ltd. v. Union of India reported in 2007 (216) E.L.T. 16 (Raj.) and Circular No. 682/73/2002-CX., dated 19th December, 2002, the ld. Advocate for the appellants submitted that the duty paid in cash as Additional Excise Duty or NCCD or Education Cess, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttracted in the matter in hand. It cannot be disputed that the Tribunal by detailed order dated 12th August, 2009 has clearly held that merely because by virtue of artificial definition under some other statute any CESS or duty payable there-under is defined as excise duty that would not form part of excise duty payable under the Excise Act, taking into consideration the phraseology used or releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... get the full Cenvat credit including the portion of duty refunded to the manufacturer of such input or capital goods. For this purpose, Cenvat Credit Rules, 2002 have been amended by Notification No. 39/2002-C.E. (N.T.), dated 14-11-2002." 5. Plain reading of the said para would disclose that it refers to the payment as the excise duty. It does not relate to payment of any other duty which is te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in question was not before the Rajasthan High Court. Being so, the said decision also cannot be of any help to the appellants in the case in hand. In the circumstances, for the reasons stated in the order dated 12th August, 2009, the issues sought to be raised in the matter in hand being fully covered by the said decision, the appeals are liable to be dismissed and are, accordingly, hereby di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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