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Cce vs Associated Cement Company Ltd. on 18 July, 2003 cites

Amrit Banaspati Co. Ltd vs Union Of India And Ors on 10 February, 1995

7. I have considered the submissions made by both the sides. I find that the issue involved in this case is already covered by the judgment of the Hon'ble High Court of Punjab & Haryana in the matter of Amrit Banaspati Co, Ltd. v. UOI, 1990 (50) ELT 64 (P&H) wherein in similar circumstances, it has been held that "it would be unconscionable and unjust not to allow the petitioners to utilize the credit already earned towards the payment of the excise duty in terms of the Scheme as prevalent when the credit was earned....." The lower appellate authority while holding in favour of the assessee-respondents has relied upon the above-noted decision.
Supreme Court of India Cites 15 - Cited by 39 - K S Paripoornan - Full Document

Commissioner Of Customs And Central ... vs Ashok Iron & Steel Fabricators on 31 July, 2001

The Larger Bench of the Tribunal in the case of CCE, Rajkot v. Ashok Iron & Steel Fabricators, 2002 (140) ELT 277 (Tri-LB) has held that Credit is not to be reversed when subsequently final product exempted from duty and credit having been taken validly and its benefit being available to manufacturer without any limitation in time, the credit is indefeasible.
Customs, Excise and Gold Tribunal - Mumbai Cites 3 - Cited by 49 - Full Document
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