https://www.taxtmi.com/caselaws?id=118823 Higher notional credit under Rule 56(b) of the Central Excise Rules, 1944 was held available where the record supported manufacture by job workers and clearance as small-scale units. For transformer cores supplied by one job worker, the director's statement confirmed manufacture, so denial of credit on a non-manufacture theory could not stand. For another unit, the presence of cutting, winding and welding machinery supported manufacture, and low electricity consumption alone was insufficient to deny the concession. Higher notional credit was, however, disallowed for the transformer tank portion, for which only actual duty-paid credit was admissible. The penalties under Rules 173Q and 209A were set aside because the substantive credit demand largely failed. en-us Thu, 15 Sep 2005 00:00:00 +0530 Fri, 06 Jul 2012 11:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118823 Higher notional credit under Rule 56(b) of the Central Excise Rules, 1944 was held available where the record supported manufacture by job workers and clearance as small-scale units. For transformer cores supplied by one job worker, the director's statement confirmed manufacture, so denial of credit on a non-manufacture theory could not stand. For another unit, the presence of cutting, winding and welding machinery supported manufacture, and low electricity consumption alone was insufficient to deny the concession. Higher notional credit was, however, disallowed for the transformer tank portion, for which only actual duty-paid credit was admissible. The penalties under Rules 173Q and 209A were set aside because the substantive credit demand largely failed. Case-Laws Central Excise Thu, 15 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118823