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of <h1>Tribunal overturns order denying Rule 56A benefit for duty paid on aluminium containers.</h1> <h3>KRISHNA CANS Versus COLLECTOR OF CENTRAL EXCISE, PUNE</h3> KRISHNA CANS Versus COLLECTOR OF CENTRAL EXCISE, PUNE - 1999 (106) E.L.T. 414 (Tribunal) The dispute in the appeal was about the assessment of aluminium containers manufactured by the appellant under Notification No. 271/82. The appellant received duty-paid aluminium circles as input. The appellant was denied Rule 56A benefit for duty paid through RG 23 Part-II account. The Tribunal found no support in the notification for this denial and allowed the appeal, setting aside the impugned order.
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