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TMI Blog1998 (11) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Amar Dye Chem Ltd. manufactured Dye-Intermediates falling under Chapter 29 and 32 of the Schedule to the Central Excise Tariff Act. They were availing the set-off of duty paid on Naphthalene under Notification No. 201/79. In 1992 they requested the Assistant Collector for the permission to avail the duty credit under Rule 56A(8) of the Central Excise Rules. The Assistant Collector did no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perused the records. 3. The Appellants have submitted, in their appeal memorandum, that the direction to maintain one-to-one co-relation was unsustainable in law; that the Delhi High Court in the case of Good Year India v. Union of India - 1990 (49) E.L.T. 39 (Del.) has held that the language of the Notification No. 201/79 did not require the input to be co-related with the end product and sim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y paid on the inputs. There is nothing in the language of the Notification to suggest that there has to be one-to-one co-relation between the input and the finished goods. The only condition stipulated in the Notification was that the inputs should be used in the manufacture of the final products. It is not specified in the proviso to the notification that the duty exemption is limited to the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts made from that lot of inputs. There is neither an express or implied condition in the notification to that effect. In other words, exemption from duty for a particular lot of final products is not to be limited to the duty paid on the inputs used in or in relation to their manufacture. 5. Following the ratio of these decisions, we hold that one-to-one co-relation is not required between ..... X X X X Extracts X X X X X X X X Extracts X X X X
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