Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1944 : Rules 56-A(2) Central Excise Rules 56A-(2B) |
Content Type | Text |
Resource Type | Law Order |
Jurisdiction | India |
Act(s) Referred | Central Excise Rules (0 of 1944) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excise Rules, 1944 : Rules 56-A(2), 56A-(2B). Excise - Entitlement for set off - Year 1976-77 - Notification Nos. 235/76 and 236/76 - Assessee-Payment of excise duty on dyed worsted woollen yarn after having paid the duty on worsted woollen grey yarn - Asseesee has not followed the procedure as contemplated under sub-section (2) by making an application for proforma credit - Rule 56-A(2) was amended on 21st February, 1981 by introducing sub-rule 2 B, under which power was entrusted to the Collector both, to condone the defect of any procedure of sub-rule (2) and to confer benefit to such assessees - Assessee cannot claim benefit of this Amendment - Assessee held not entitled to set off the differential amount of duty while being taxed on "Dyed-yarn." Excise - Manufacture - Conversion of grey yarn - into dyed yarn - Amounts to manufacture. |
Judge | N/A |
Neutral Citation | 1999 INSC 184 |
Petitioner | Lal Woolen And Silk Mills (p) Ltd. Amritsar |
Respondent | The Collector Of Central Excise, Chandigarh |
SCR | [1999] 2 S.C.R. 640 |
Judgement Date | 1999-04-13 |
Case Number | 473 |
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