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Issues: Whether CENVAT credit could be denied on differential excise duty paid by the manufacturer after clearance of the goods, when the credit was taken on the basis of a certificate issued by the jurisdictional officer and there was no specific enabling provision in the Central Excise Rules, 1944 at the relevant time.
Analysis: The certificate was issued on 7.2.2000, by which time Rule 57E of the Central Excise Rules, 1994 had already been rescinded and the Central Excise Rules, 1944 contained no specific provision authorising credit on the basis of such a certificate. The Tribunal noted that the issue had already been decided against Revenue by the Madras High Court in a similar matter, and that view had been affirmed by the Supreme Court. As the question was no longer res integra, the denial of credit was not sustainable.
Conclusion: The credit was held admissible and Revenue's appeal was rejected.
Final Conclusion: The order sustained the assessee's entitlement to credit and left no basis for interference with the relief granted below.
Ratio Decidendi: Where higher judicial authority has already affirmed entitlement to CENVAT credit on differential duty paid after clearance on the basis of the jurisdictional officer's certificate, and no contrary enabling provision exists for the relevant period, Revenue cannot deny the credit.
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