2001 (11) TMI 874

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....o their Banmore unit under the provisions of Rule 57F(1)(ii) of the Central Excise Rules, 1944. Such goods were removed from their Kankroli unit on debit of the requisite amount of the duty credit taken on them on their original receipt and are covered by the certificates to this effect issued by the Superintendent of Central Excise of the Kankroli range. On receipt of these inputs at the Banmore unit, the credit of the amount as reflected in such certificates is taken at this unit and used for payment of duty in respect of the excisable goods cleared from there. This procedure is objected to by the Central Excise authorities at the Banmore unit and accordingly the proceedings were initiated against the party. These proceedings culminated i....

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....as been manufactured in that factory. He observed that the inputs could be removed only on the gate pass issued under Rule 52A after payment of duty and which alone can be the proper document for allowing the credit. The lower appellate authority consequently allowed the appeal of the department by setting aside the order passed by the Asst. Collector. 2. This appeal is against the above order of the Commissioner (Appeals). I have heard Shri M.P. Devnath and Shri Shekhar Vyas, Advocates for the appellants and Shri B.C. Mahey, SDR for the respondents. The ld. Counsel for the appellants apart from reiterating the findings arrived at by the original authority in his order. Further referred to the table prescribed under Notfn. No. 16/94....