https://www.taxtmi.com/caselaws?id=72261 Rule 56-A of the Central Excise Rules, 1944 did not cause credit already taken in R.G. 23 to lapse merely because special excise duty on the relevant goods was abolished. The provision governed grant and utilisation of credit, and Rule 56-A(3)(VI)(b) barred cash refund but did not create any deeming lapse on removal of duty. Special excise duty remained a duty of excise for credit purposes and could be used towards payment on finished excisable goods. The departmental contention that the credit automatically lapsed on 1-3-1979 was unsustainable, and the assessee was entitled to utilise the credit. en-us Fri, 25 Oct 1985 00:00:00 +0530 Mon, 16 May 2011 11:19:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72261 Rule 56-A of the Central Excise Rules, 1944 did not cause credit already taken in R.G. 23 to lapse merely because special excise duty on the relevant goods was abolished. The provision governed grant and utilisation of credit, and Rule 56-A(3)(VI)(b) barred cash refund but did not create any deeming lapse on removal of duty. Special excise duty remained a duty of excise for credit purposes and could be used towards payment on finished excisable goods. The departmental contention that the credit automatically lapsed on 1-3-1979 was unsustainable, and the assessee was entitled to utilise the credit. Case-Laws Central Excise Fri, 25 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72261