2017 (8) TMI 823

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...., for the Appellant. None, for the Respondent. ORDER Heard Sri Krishna Agrawal, learned counsel for the Department and Sri Nikhil Agrawal, learned counsel for the assessee. 2. This is a Central Excise Reference filed under Section 35G of Central Excise Act, 1944 in compliance of judgement and order dated 16-5-2007, passed in Central Excise Application No. 41-D of 2000. The questio....

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.... have been answered by the Karnataka High Court while interpreting Rule 57F(12) of erstwhile Central Excise Rules, 1994, which was amended by inserting the proviso, which reads as under :- "Provided that, notwithstanding anything contained ion Rule 57A and the notifications issued thereunder the credit of specified duty allowed in respect of any inputs may be utilized towards payment of duty of....

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....is available to the manufacturer, the only condition being that inputs should have been received and used in the factory for production. In that view of the matter, the order passed by the Tribunal is in accordance with law. Hence, we answer the reference in favour of the assessee and against the revenue. All the references are answered accordingly." 4. The High Court at Karnataka has also....