TMI Blog2001 (2) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... he case in brief are that the appellants are engaged in the manufacture of Nylon Tyre Cord Fabrics, which attracts an additional excise duty at the rate of 5% leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 for the period from 1-2-1997 to 31-5-1997. The appellants received raw materials namely Nylon Filament Yarn from the Tyre companies and manufactured the Tyre Cord Fabrics and sent the same to raw materials suppliers i.e. Tyre companies by following the procedure prescribed under Notification No 214/86-C.E., dated 25-5-1986. The appellants have also been following the job work procedures under Rule 57F(3) and 57F(4) of the Central Excise Rules. It was the contention of the party before the authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... then Additional Duty of Excise is also exempted. Further, he relied upon the decision of the Tribunal in the case of Collector of Central Excise, Madurai v. Vijayakumar Mills Ltd. - 1999 (110) E.L.T. 956 and Anjali Transprints v. Commissioner of Central Excise, Bangalore reported in 1999 (105) E.L.T. 626 (T) = 1998 (29) RLT 305 wherein it was held that Additional Duties of Excise paid on yarn under Additional Duty of Excise eligible for proforma credit, Additional Duty of Excise being of the same nature as Union Duty of Excise. 5. On the other hand, Smt. Radha Arun, ld. SDR appearing for the Revenue submitted that issue involved in this case has been clearly covered by the decision of the Supreme Court in the case of Union of India and O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of excise and would not cover special excise duty also. The observations made by the Supreme Court in the course of the judgment while deciding the aforesaid question are of no help to the petitioner, for it is well settled law that a decision is an authority for the question which it actually decides. In the case of Modi (supra) the Supreme Court has decided the meaning of the phrase 'duty of excise' occurring in two notifications and that too for the purpose of deciding the extent of exemption granted. It has not laid down any principle which would be helpful for interpreting the provisions of the Act of 1978." 7. We have carefully considered the matter. There is lot of force in the arguments advanced on behalf of Revenue. The Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Government exercises this power, it would be doing so under Rule 8(1) read with sub-section (4) of Section 32 or other similar provision. The source of power in such a case would not be just Rule 8(1), since it does not of its own force and on its own language apply to granting of exemption in respect of special duty of excise, but the reference would have to be to Rule 8(1) read with sub-section (4) of Section 32 or other similar provision. In view of this during all these years whenever exemption sought to be granted by the Central Government for payment of special duty of excise or additional duty of excise, the recital of the source of power in the notification granting exemption has invariably been to Rule 8(1) read with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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