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.