2007 (11) TMI 244 - HC - Central Excise

Whether credit of duty is admissible to the inputs in the present case in terms of erstwhile Rule 57C and 57CC of Central Excise Rules, 1944, used in both dutiable as well as exempted goods when no separate account has been maintained nor 8% duty reversed on basis of interpretation of Rule 57C and 57CC CEA in case of M/s Super Auto (I) Ltd., Faridabad, the question of law is decided against the revenue and in favour of the respondent-assessee

Summary

The High Court of Punjab and Haryana dismissed an appeal by the appellant-revenue under Section 35G of the Central Excise Act, 1944. The court ruled that credit of duty is not admissible to inputs used in both dutiable and exempted goods when no separate account is maintained. The decision was based on a previous judgment in a similar case.