9911796707
TMI Blog1988 (7) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit of the exemption under this notification was made subject to the procedure under Rule 56A being followed. The procedure under Rule 56A was amended by Notification No. 104/79, dated 3.3.1979 and a proviso was added in sub-rule (ii) as under: "1 (Provided further that no credit of countervailing duty shall be allowed in respect of any material or component parts used in the manufacture of finished excisable goods, if countervailing duty has been paid in respect of such material, or component parts, as fall under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)." 2. The appellants enjoyed the benefit of Notification No. 103/61 till 19.06.80 when by virtue of Notification 109/80 the procedure of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the benefit of exemption under Notification No. 103/61 and not under Rule 56A. He pleaded that what was sought to be done by Notification 109/80, dated 19.6.1980 was that for the purpose of availing the benefit under Notification 103/61, the procedure as prescribed for availing the credit under Rule 56A was required to be followed. He pleaded that so far as benefit claimed under the Notification 103/61 was concerned, the same was being claimed in terms of this notification, and this benefit could not be denied under a notification issued in the context of Rule 56A. He pleaded that only the procedural part relating to the mode of the availing of the credit was made applicable by amending Notification No. 109/80 for availing the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of notified goods under sub-rule (1) of the said rule or for convenient distribution of such notified goods subject to certain provisos set out under this sub-rule (2) and other provision of Rule 56A. As seen from the wording of sub-rule (2), the conditions of this are applicable only in respect of goods notified under sub-rule (1) of Rule 56A and the provisions pertain to what the authorities are required to do in terms of this sub-rule and the manner in which the proforma credit is to be allowed and circumstances under which the same cannot be allowed. The conditions which a manufacturer of the goods availing of the credit has to comply with one set out under sub-rule (3) of Rule 56A. 8. We observe that Notification No. 103/61, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the credit of duty paid on the intermediate goods for use in the S.O. dyes and utilise the same in the manner prescribed under Rule 56A after conforming the conditions set out thereunder. 12. Under Rule 56A, there is a specific prohibition for availing of the credit of C.V. duty paid on raw-materials, etc. under Tariff Item 68. This specific prohibition for availing of the credit does not figure under Notification No. 103/61, as amended. In the substantive portion of Notification No. 103/61, as amended, the extent of the exemption to be allowed is not subject to any specific exclusion in regard to the C.V. duty paid on any category of goods. This Notification No. 103/61 is an independent notification for a specific category of goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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