Accrued duty credit remained usable after notification rescission, with later notification benefits treated as additional relief.

Accrued money credit earned from duty-paid inputs before rescission of the relevant notifications remained available for payment of excise duty on vanaspati or soap, and the later benefits under Notification Nos. 45/89 and 46/89 were treated as additional. The court applied an earlier Division Bench ruling on the same question and directed corresponding adjustments in the petitioner's personal ledger accounts. The operative position was that the accumulated credit could be utilised notwithstanding rescission, without excluding the subsequent notification benefits.

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Issues: Whether the petitioner was entitled to utilise the money credit accumulated from duty-paid inputs before rescission of the relevant notifications, and whether such credit could be used in addition to the credit made available under the subsequent notifications.

Analysis: The writ petition was treated as covered by an earlier Division Bench decision on the same question. On that basis, the petitioner's accrued credit earned from hydrogenation of duty-paid inputs prior to rescission of the notifications was held to remain available for payment of excise duty on vanaspati or soap. The later benefits under Notification Nos. 45/89 and 46/89 were held to be additional, and consequential adjustments in the petitioner's personal ledger accounts were directed.

Conclusion: The petitioner was held entitled to utilise the accumulated money credit and to receive the benefit of the later notifications as well, with corresponding adjustments in its accounts.

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