1979 (2) TMI 106

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..... HH of the Ist Schedule to the Central Excises and Salt Act, 1944. In the manufacture of fertilisers the petitioners are using Rock Phosphate which is imported into India. At the time of import, countervailing duty is levied on Rock Phosphates and the petitioners are availing the duty paid on imported Rock Phosphate, as per the procedure laid down under Rule 56A of the Central Excise Rules. In Sep .....

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..... 0-1971 and 14-10-1971. Aggrieved by this order, the petitioner filed an appeal to the Appellate Collector, Central Excise, who confirmed the duty payable. The petitioners, thereafter preferred a revision to the Government of India and that was rejected on 11-3-1976. It is under these circumstances, the present writ petition has been referred to quash the above said order. 2. What is contended on .....

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..... erials or component parts are used or on the materials or component parts themselves and no part of such credit shall be refunded in cash or by cheque." By a reading of this rule, I do not get the impression that there is any obligation on the part of the manufacturer to correlate the Rock Phosphates imported to the ultimate finished product. In this case, it is not denied that the entire Rock P .....

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