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Issues: Whether, on debonding, the respondent was entitled to avail credit of the amount equal to excise duty paid at the time of debonding.
Analysis: The amount equal to excise duty had been paid at the time of debonding, and that payment formed the basis for allowing credit after debonding. The Circular No. 185/19/96-Ces dated 19-3-1996 supported this position. No substantial question of law arose.
Conclusion: The respondent was entitled to avail credit of the amount paid at debonding, and the appeal failed.
Ratio Decidendi: Where an amount equal to excise duty is paid at the time of debonding, credit of that amount is available after debonding.
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