2016 (7) TMI 1415 - SCH - Central Excise

Rebate - The assessee took credit of duty paid on menthol and utilized the said credit in paying the duty on clearance of the final products namely, menthol crystals and peppermint oil - Held that - similar issue decided in the case of UNION OF INDIA Versus SHARP MENTHOL INDIA LTD. 2011 (4) TMI 27 - BOMBAY HIGH COURT , where it was held that since the peppermint oil has been exported on payment of duty, the assessee was entitled to claim rebate of the duty paid on peppermint oil - appeal dismissed.

Summary

The Supreme Court of India dismissed the appeal as the issue raised was covered by a judgment of the High Court of Judicature at Bombay in 'Union of India v. Sharp Menthol India Ltd.' [2011 (270) ELT 212] approved by the Supreme Court on 04.04.2012.