https://www.taxtmi.com/caselaws?id=126582 Rules 96ZH to 96ZM governing the compounded levy scheme for embroidery fabrics were read as a self-contained code. A manufacturer under that scheme was not entitled to avail or utilise capital goods or input duty credit before insertion of the second proviso to Rule 96ZI, and the amendment was treated as clarificatory; the utilisation of ineligible credit remained improper and the notice was within time. On penalty, Rule 96ZL was treated as prescribing the maximum penalty for contravention of the special scheme, so the higher penalty under the general provision was not sustained and was confined to Rs. 2,000. en-us Mon, 02 Feb 2009 00:00:00 +0530 Thu, 22 Nov 2012 13:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126582 Rules 96ZH to 96ZM governing the compounded levy scheme for embroidery fabrics were read as a self-contained code. A manufacturer under that scheme was not entitled to avail or utilise capital goods or input duty credit before insertion of the second proviso to Rule 96ZI, and the amendment was treated as clarificatory; the utilisation of ineligible credit remained improper and the notice was within time. On penalty, Rule 96ZL was treated as prescribing the maximum penalty for contravention of the special scheme, so the higher penalty under the general provision was not sustained and was confined to Rs. 2,000. Case-Laws Central Excise Mon, 02 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126582