https://www.taxtmi.com/caselaws?id=93588 Credit in the PLA could be taken back only in the manner authorised by the Central Excise Rules, namely on the prescribed procedure and not unilaterally by the assessee. The assessee's self-made accounting entry for clearances under Rule 57F(2) was therefore improper, and the direction to reverse it by debiting the PLA and restoring credit in RG 23A Part II remained binding. Closure of the unit did not excuse compliance, because the unit remained under excise control and the relevant accounts were available. The plea based on non-functioning of the unit was rejected. en-us Fri, 19 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 15:11:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93588 Credit in the PLA could be taken back only in the manner authorised by the Central Excise Rules, namely on the prescribed procedure and not unilaterally by the assessee. The assessee's self-made accounting entry for clearances under Rule 57F(2) was therefore improper, and the direction to reverse it by debiting the PLA and restoring credit in RG 23A Part II remained binding. Closure of the unit did not excuse compliance, because the unit remained under excise control and the relevant accounts were available. The plea based on non-functioning of the unit was rejected. Case-Laws Central Excise Fri, 19 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93588