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TMI Blog2017 (6) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal goods which was earlier legally earned by the Distillery Division and is now available with the asseessee after getting single registration for both sugar and Distillery Division. The claim of the assessee is also fully supported by the following decisions of the CESTAT which are relied upon by the assessee : (i) New Swadeshi Sugar Mills Vs. CCE,Patna : 2005 (191) ELT 200 (Tri.-Del.) ; (ii) K. M. Sugar Mills Ltd. Vs. CCE, Allahabad : 2001 (133) ELT 567 (Tri.-Del.) ; (iii) CCE, Patna Vs. M/s New Swadeshi Sugar Mills : 2009 (247) ELT 543 (Tri.-Kol.). Accordingly, I pass the following order :" 3. The ld.A.R. appearing on behalf of the Revenue drew the attention of the Bench to the grounds of appeal. It is stated that two deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : "17. It is clear from these Rules, as we read them, that a manufacturer obtains credit for the excise duty paid on raw material to be used by him in the production of an excisable product immediately it makes the requisite declaration and obtains an acknowledgment thereof. It is entitled to use the credit at any time thereafter when making payment of excise duty on the excisable product. There is no provision in the Rules which provides for a reversal of the credit by the excise authorities except where it has been illegally or irregularly taken, in which event it stands canceled or, if utilised, has to be paid for. We are here really concerned with credit that has been validly taken, and its benefit is available to the manufacturer wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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