2017 (8) TMI 823

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Respondent. ORDER Heard Sri Krishna Agrawal, learned counsel for the Department and Sri Nikhil Agrawal, learned counsel for the assessee. 2. This is a Central Excise Reference filed under Section 35G of Central Excise Act, 1944 in compliance of judgement and order dated 16-5-2007, passed in Central Excise Application No. 41-D of 2000. The questions of law sought to be answered are as und .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... while interpreting Rule 57F(12) of erstwhile Central Excise Rules, 1994, which was amended by inserting the proviso, which reads as under :- "Provided that, notwithstanding anything contained ion Rule 57A and the notifications issued thereunder the credit of specified duty allowed in respect of any inputs may be utilized towards payment of duty of excise on any other final product, whether or not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... being that inputs should have been received and used in the factory for production. In that view of the matter, the order passed by the Tribunal is in accordance with law. Hence, we answer the reference in favour of the assessee and against the revenue. All the references are answered accordingly." 4. The High Court at Karnataka has also endorsed this view in the case of Commissioner of Cen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X