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KUSUM PRODUCTS LTD. & ANR. Versus COMMISSIONER OF CENTRAL EXCISE KOL – IV.

2016 (6) TMI 1134 - CALCUTTA HIGH COURT

Entitlement for adjustment of money credit earlier accrued towards duty payable for a subsequent period - manufacturer of vanaspati oil - The Authorities have refused to accept the utilisation of benefits under the second scheme on the plea that the .....

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lier scheme towards payment under the subsequent scheme? - Held that: - The petitioner is similarly situated and circumstanced as that of the petitioner in Rasoi Limited and the decision in this case will apply. - A Vanaspati manufacturer is enti .....

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fits under the first scheme to pay duty is set aside - utilisation allowed - decided in favor of petitioner. - WP 2144 of 2005 - Dated:- 15-6-2016 - JUSTICE DEBANGSU BASAK Mr.Sumit Kr. Chakraborty, Adv. Ms.Payal Verma, Adv. ..for the petitioners. Mr. .....

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rder the authorities have refused to accept the utilisation of the accumulated money credit by the petitioner. He has submitted that, the Union of India had initially introduced a scheme by which vanaspati manufacturers were allowed to set of the dut .....

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had accumulated benefits under the first scheme, wanted to utilise such benefits towards payment under the second scheme. According to the learned advocate, the issue was considered by the Court in a writ petition being WP No. 137 of 2000 (Rasoi Limi .....

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