9911796707
TMI Blog2009 (8) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... t considered the same, but merely saying that Rule 57-C of the Central Excise Rules provides that the benefit would be available only when the goods manufactured are excisable goods and liable to levy excise duty and when the final product manufactured is not liable for excise duty and the rate of duty is Nil, the benefit under Rule C (sic) is not availed, without considering the fact of such exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) did not render the final product exempt from excise duty or chargeable to nil rate duty? 2. Whether the Tribunal erred in failing to notice that the language of Section 5-A(1) and Rule 57-C being similar, the provisions of Rule 57-C would not be attracted to a case where ad hoc exemption from payment of duty was granted by the Government under Section 5-A(2) of the Act? 2. The statemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... balance quantity of 2640 mts of coin blanks were supplied from the banking line of the petitioner. 3. Having regard to the importance of the issue, the Government of India, Ministry of Finance, Department of Revenue and Central Board of Excise and Customs invoking their power under Section 5A of the Central Excise Act, issued a notification, dated 21-9-1994, having regard to the circumstances o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Rules provides that the benefit would be available only when the goods manufactured are excisable goods and liable to levy excise duty and when the final product manufactured is not liable for excise duty and the rate of duty is Nil, the benefit under Rule C (sic) is not availed, without considering the fact of such exemption, granted under Section 5A(2) of the Act. 6. Having regard to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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