https://www.taxtmi.com/caselaws?id=346765 The proviso inserted in Rule 57F(12) permitted credit of specified duty on inputs to be used towards payment of excise duty on final products, subject to the inputs having been received and used in the factory on or after 01-03-1997. For the relevant period, that proviso was treated as overriding the earlier restriction in Notification No. 5/94-C.E. (N.T.) dated 01-03-1994. On that basis, credit of Additional Duties of Excise was available for payment of basic excise duty, and the benefit was held to apply in favour of the assessee. en-us Mon, 19 Dec 2016 00:00:00 +0530 Wed, 23 Aug 2017 07:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346765 The proviso inserted in Rule 57F(12) permitted credit of specified duty on inputs to be used towards payment of excise duty on final products, subject to the inputs having been received and used in the factory on or after 01-03-1997. For the relevant period, that proviso was treated as overriding the earlier restriction in Notification No. 5/94-C.E. (N.T.) dated 01-03-1994. On that basis, credit of Additional Duties of Excise was available for payment of basic excise duty, and the benefit was held to apply in favour of the assessee. Case-Laws Central Excise Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346765