2004 (8) TMI 287

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nst the order passed by the Commissioner (Appeals) of Central Excise, Kolkata-II, on 31st July, 2003. 2. Heard Shri S.C. Rudra, ld. Advocate along with P.K. Ghosh, ld. Consultant for the appellants and Shri J.R. Madhiam, ld. JDR for the respondents. 3. Shri Rudra, ld. Advocate submits that in terms of the provisions of sub-rule (7) of Rule 57F of the said Rules, a manufacturer shall be eligi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by the appellants. He, therefore, submits that the appeal may kindly be allowed and the orders of the authorities below may kindly be set aside. 4. In reply, Shri Madhiam, submits that the Government of India, Ministry of Finance (Department of Revenue), Central Board of Excise and Customs, New Delhi, by its Circular No. 275/109/96-CX, dated 26th November, 1996, has clarified the position and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....an take credit after receipt of the reprocessed goods in the factory of the appellants either in RG 23 Part II or in PLA maintained by the manufacturer in terms of the provisions of sub-rule (7) of Rule 57G. Hence there was nothing wrong in re-crediting the amount of duty paid at the time of removal of the inputs or semi-processed goods from the factory. The appellants acted in accordance with the....