TaxTMI 
TaxTMI 
1988 (6) TMI 202
X X X X Extracts X X X X
X X X X Extracts X X X X
....ants filed classification lists (Nos. 29, 30, 31 & 32) claiming proforma credit/set off of duty, in terms of Notification No. 95/79-C.E. as amended by Notification No. 58/82-C.E. as well as under Notification No. 201/79-C.E. as amended in respect of tyres manufactured and cleared by them as O.E. tyres cleared under bond under Chapter X procedure. A notice was issued to the appellants proposing the denial of their claim for set off/ proforma credit under Notifications Nos. 95/79 & 201/79-C.E. in respect of inputs used by them in the manufacture of those tyres which were cleared without payment of duty under bond for home consumption. The Asstt. Collector after hearing the appellants extended the benefit. The Departmertt went in appeal agains....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion No. 95/79 to the goods Referring to the second proviso to Notification No. 201/79 to the effect that nothing contained in the said notification shall apply to the said goods (outputs) which are exempted from the whole of excise duty leviable, Shri Chakraborthy argued that in the Notification No. 201/79 this proviso was inserted though it was not necessary to do so. He submitted that such a necessity did not arise because the position was so obvious but still the proviso was inserted because even so obvious a position is sometimes missed. In sum, the Ld. JDR argued that the goods appearing in column 3 to the Notification No. 95/79 should be used in the manufacture of the final products mentioned in column 5 thereof on which duty has bee....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the said Table against a particular serial number in column (l) thereof are used in the manufacture of the final products specified in the corresponding entry in column (5) of the said Table against the said serial number; (ii) where the duty of excise leviable on any final product is less than the amount of duty of excise (including special duty of excise aforesaid) or the amount of additional duty aforesaid, as the case may be, paid on the inputs used in the manufacture of such final product, the extent of exemption shall be restricted to the duty of excise leviable on such final product; and (iii) in relation to the exemption under this notification the procedure set out in Rule 56A of the aforesaid rules is followed. &nb....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng. The Ld. JDR relied on the judgment of the Bombay High Court in Someshar Sahakari Sakhar Karkhana Ltd. and Others v. Union of India and Others [1988 (34) E.L.T. 522 (Bom.). In that matter the High Court was dealing with a situation in which the question that arises was whether rebate which was in excess of the duty paid could be allowed. Holding that it could not be allowed, the High Court referred to an amendment made by the Notification No. 134/80-C. E, adding a proviso to the earlier rebate under Notification No. 108/78 and observed that the amendment merely made explicit what was implicit. No such position prevails in the present matter. 8. We therefore hold that to terms of Notification No. 95/79 there need not be any nexus betwe....