2002 (1) TMI 107

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....Rule 57E. We find that there is a provision in Rule 57E(2). Rule 57E(2) reads as, 'If a manufacturer of the final product has not taken any credit or has taken credit on any inputs and subsequently it so happens that any additional amount of duty is recovered by the manufacturer of such inputs or importer of such inputs in respect of such inputs, then manufacturer of the final product shall be allowed an additional amount equal to the amount of duty so recovered, if the manufacturer or importer of such inputs has passed on the incidence of the additional amount of duty to the manufacturer of final products." Thus we find that there is no provision for refund of duty in cash under sub-rule (2) of Rule 57E. This fact is further supported b....

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....t of duty. Modvat credit of duty paid on bulk Horlicks is taken at Bangalore packing station. This credit is utilised for payment of duty on Horlicks cleared at Bangalore packing station. 3. Initially the assessment of clearances at Rajamundry factory was done on a provisional basis. These assessments were subsequently finalised. Consequent to which Rajamundry factory paid excise duty of Rs. 18,34,599/-. The Supdt. of Central Excise issued a certificate under Rule 57E of the Central Excise Rules to this effect. The packing station at Bangalore was closed down as a result of which the packing materials in stock and machinery etc. were shifted to the packing station at Madras. Packing station at Bangalore took Modvat credit of differ....