TaxTMI 
TaxTMI 
TaxTMI 
2019 (10) TMI 222
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....ipur, Banganagar, 24-Parganas (South). We may also manufacture other dutiable excisable goods at the said factory premises in terms to come. In order to discharge excise duty on the said excisable goods, we intend to utilise the credit accumulated under the Money credit Scheme (captured in RG 23B Part II register, duly reflected in the monthly Excise returns under the remarks column). The said money credit was accumulated by us in terms of Notification No. 45/89-CE dated 11.10.1989. The Notification is not existence and therefore, the said money credit balance being vested right, is now sought to be utilised by us against discharge of duty on the said excisable goods. As a responsible corporate assessee, we remain committed to operate in....
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....re utilised? The appellants who were the writ petitioners want the answer to the question in an affirmative from this court. They are aggrieved by the judgment and order of this court dated 20th June, 2018 passed in WP 29003 (W) of 2016 (M/s. Rasoi Limited & Anr. Vs. Union of India & Others) virtually dismissing the writ application. Mr. Chatterjee cites the Supreme Court judgement in the case of Collector of Central Excise, Pune Vs. Dai Ichi Karkaria Ltd. reported in 1999 (112) E.L.T. 353 (S.C.) where the Supreme Court on its interpretation of sub-Rule (1) of Rule 57A of the said Rules delivered its judgment, the relevant parts of which are set out herein: - "It is clear from these Rules, as we read them, that a manufacturer obtains....
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....n 45/89-CE (Entry dated 11th October, 1989 was not under consideration. The relevant part of the said notification is as follows: - "(iii) The quantity of credit utilised for payment of duty on any individual clearance of the said final products shall not exceed rupees one thousand per tonne of vegetable products cleared and the excess credit, if any, available in the credit account shall not be refunded to the manufacturer or adjusted against or utilised for payment of duty on any excisable goods under any other circumstances". To counter this argument Mr. Chatterjee showed us a decision of a learned single Judge of this court in Rasoi Limited & Anr. Vs. Union of India & Ors. reported in 2004(176) ELT 101(Cal.) which related to the se....
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....ured at his different units and such benefit should be limited to the duty payable and the production of the selfsame unit. I, therefore, hold that there is no impediment in getting adjustment of the money credit accrued in respect of the goods manufactured at New Alipore towards duty payable for the goods produced at the Bangannagar factory. It may not be out of place to mention here that both the aforesaid factories are registered and licensed. The aforesaid question is, thus, answered in favour of the petitioner no. 1." "The second writ application being W.P. No. 983 (W) of 2003, thus, succeeds. Let there be orders in terms of prayers (a) and (b) of the writ application." "No costs." Therefore, the situation is like this. The S....