1989 (1) TMI 284

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.... of the Central Excise Tariff Schedule from so much of the duty of excise leviable thereon as equivalent to the duty of excise already paid on the flavouring essences or concentrates used in the manufacture thereof. The Collector by issue of a Trade Notice prescribed a procedure for availing of the benefit of the said Notification and the procedure prescribed envisaged the following of Rule 56A procedure for the purpose. The appellants on the date of issue of the Notification had some stock of the flavouring essence and concentrates received earlier and they wanted to avail of the benefit of the Notification when the said essences were used in the manufacture of aerated waters on the clearance of the said aerated waters from the factory. Th....

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....r the manufacture of the same. All that is required to be ascertained by the authorities for the purpose of benefit of the Notification is whether the essences used in the manufacture of the aerated waters were duty paid and thereafter based on the quantum of the same used the duty payable on the aerated waters has to be given the necessary abatement. The Collector has prescribed the set of procedure by the Trade Notice. This procedure also provides for a method by which the exemption could be availed of. The procedure is only to ensure that the amount of duty paid on the essences is allowed to be abated by way of set off from the duty payable on the beverages in which these have been used and when these are cleared for home consumption. Th....