2009 (1) TMI 848 - HC - Central Excise

Summary

Issues involved: Interpretation of Rule 57F(2) u/s Notification No. 180/88-CE dated 13th May, 1988 regarding deemed credit for duty paid on aluminium ingots.

Interpretation of Rule 57F(2): The company claimed to have given necessary intimation u/s Rule 57F(2) for job work done, taking deemed credit for duty paid on aluminium shots, which were exempted under Notification No. 180/88-CE if made from duty paid aluminium ingots.

Tribunal's Conclusion: The Tribunal found that duty rates on aluminium ingots and shots were the same, both classified under "unwrought aluminium." The appellants were eligible for credit on ingots, and the quantity of shots from ingots couldn't exceed the ingots' quantity. The deemed credit on shots didn't exceed the credit due on ingots, leading to a revenue-neutral situation. The Tribunal set aside the order, as no excess credit was taken. The appeal was allowed.

High Court Decision: The High Court, after reviewing the Tribunal's order, found no illegality or irregularity. It concluded that no case was made out by the appellant to admit the appeal based on the facts presented. The appeal was dismissed, and the application was also dismissed accordingly.

Final Orders: All parties were directed to act on a signed copy of the order. An urgent certified copy would be provided upon application and compliance with formalities.