1986 (11) TMI 191

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....al product. The Assistant Collector, Rajamundry approved the exemption under the said notification in respect of duty paid lime falling under Item 68 by following of a set off procedure under Rule 56A. The approval was given on 21-10-1977. In the meantime, Notification 178/77 dated 18-6-1977 had undergone an amendment by which set off of duty paid on inputs used in the manufacture of excisable goods could be claimed subject to the condition that the appellants furnished a statement regarding quantity of inputs used in the manufacture of unit quantity of final product. The trade notice had been issued to that effect by the Collector of Central Excise, Guntur on 9th November, 1977. Subsequently on 19-3-1979, the appellants submitted an applic....

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....nate Central Excise duty already paid under Tariff Item 68 on the inputs which come to be used in manufacture of finished excisable goods to relieve the tax payers from the cumulative effect of Central Excise duty. 3. This order has been sustained by the lower Appellate authority namely the Appellate Collector of Central Excise, Bombay (Kemp. Hyderabad). 4. Learned Advocate Shri D.N. Kohli, appearing for the appellants has stressed that the notification does not state anywhere that the exemption has to be claimed only at the time of clearance and no refund of duty paid in excess of that payable in terms of that notification can be claimed. The application dated 19-3-1979 was not merely a declaration in terms of the said noti....

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....earned JDR also pointed out that the reliance placed by the learned Consultant for the appellants on the approval accorded on 21-10-1977 is only in respect of lime and cannot be said to have been given for the other inputs referred to in the declaration dated 19-3-1977. 6. Replying to the points raised by the learned JDR, Shri D.N. Kohli has submitted that furnishing of the statement regarding use of inputs in the final product is nothing but a procedural condition and should, therefore, be ignored as long as the substantive condition of payment of duty on the inputs and their utilisation is established from the records and registers maintained by the appellants. He has again strongly relied upon 1985 ECR 1567. On the other point ra....