9911796707
TMI Blog1988 (8) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of tyres cleared to original equipment manufacturers as the tyres supplied to original equipment manufacturers were exempted from duty. He has observed that for availing of the benefit of the notification the procedure laid down in Rule 56-A is to be followed and under proviso to sub-rule (2) of Rule 56-A proforma credit of duty paid on inputs is not admissible if the final product is fully exempted from the Central Excise duty. Collector (Appeals) has also observed that the provisions of Rule 11-B of the Central Excise Rules are not applicable to the restoration of credits earlier taken, but expunged afterwards at the instance of the Central Excise officer. 2. The appellants have not appeared for hearing before us, but they re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore [1985 (21) E.L.T. 620 (Tribunal)]. 5. We have considered the records of the case including the grounds of appeal and also the arguments of the learned Sr. Departmental Representative. Under Notification No. 95/79-C.E, dated 1-3-1979, certain final products as described in Col.5 of the Table of the Notification were exempted from Central Excise duty from so much of the duty of excise leviable thereon as was equivalent to the Central Excise duty or Additional duty leviable under Section 3 of the Customs Tariff Act, 1975 already paid on the inputs described in Col. 3 of the said Table. The Items No. of the First Schedule to Central Excises & Salt Act under which the final products and the inputs fell were also indicated in Cols. 4 and 2 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Deptt. of Revenue) No. 95/79- Central Excises, dated the 1st March, 1979, namely - In the Table annexed to the said notification, after Serial No. 18 and the entries relating thereto, the following shall be inserted - : (1) (2) (3) (4) (5) 19 16AA Synthetic rubber 16 Tyres, tubes and flaps 20 64 Carbon Black 16 Tyres, tubes and flaps 21 65 Rubber processing chemicals 16 Tyres, tubes and flaps 7. The proforma credit of the duty paid on the aforesaid three inputs as per Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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