https://www.taxtmi.com/caselaws?id=74332 Notification No. 4/78-C.E. allowed unutilised auxiliary duty credit on inputs to be used against duty on finished excisable goods. The expression "duty" in the notification was read in the scheme of the Central Excises and Salt Act, 1944 as basic excise duty under Section 3, so the credit was not confined in the narrower manner suggested by the Revenue. A prior Supreme Court ruling on notifications under Rule 8(1) was treated as inapplicable. On that basis, auxiliary duty paid on raw materials was admissible as credit for payment of basic excise duty on the finished products. en-us Mon, 03 Apr 1989 00:00:00 +0530 Wed, 08 Jun 2011 12:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74332 Notification No. 4/78-C.E. allowed unutilised auxiliary duty credit on inputs to be used against duty on finished excisable goods. The expression "duty" in the notification was read in the scheme of the Central Excises and Salt Act, 1944 as basic excise duty under Section 3, so the credit was not confined in the narrower manner suggested by the Revenue. A prior Supreme Court ruling on notifications under Rule 8(1) was treated as inapplicable. On that basis, auxiliary duty paid on raw materials was admissible as credit for payment of basic excise duty on the finished products. Case-Laws Central Excise Mon, 03 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74332