https://www.taxtmi.com/caselaws?id=53537 Rule 57F(6) and Rule 57F(7), read with Rule 57G(7)(b), permitted re-credit of duty in RG 23A Part II or PLA when reprocessed goods were received back in the factory. On that reading, re-credit of duty paid on removal of inputs or semi-processed goods was consistent with the rules. A departmental circular could not displace the statutory scheme because a circular cannot override rules made under the rule-making power in the Central Excise Act, 1944. The Tribunal therefore treated the circular as ineffective to the extent of inconsistency and upheld the assessee's entitlement to re-credit. en-us Wed, 25 Aug 2004 00:00:00 +0530 Wed, 13 Oct 2010 17:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53537 Rule 57F(6) and Rule 57F(7), read with Rule 57G(7)(b), permitted re-credit of duty in RG 23A Part II or PLA when reprocessed goods were received back in the factory. On that reading, re-credit of duty paid on removal of inputs or semi-processed goods was consistent with the rules. A departmental circular could not displace the statutory scheme because a circular cannot override rules made under the rule-making power in the Central Excise Act, 1944. The Tribunal therefore treated the circular as ineffective to the extent of inconsistency and upheld the assessee's entitlement to re-credit. Case-Laws Central Excise Wed, 25 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53537