Y. V. ANJANEYULU, J.

( 1 ) M/s Hyderabad Asbestos Cement Products Limited, hereinafter referred to as "the assessee" is petitioner No. 1 herein. Petitioner No. 2 is a shareholder in the above assessee-Company. They seek a writ of Certiorari to quash the order dated 30-9-1983 of the Assistant Collector, Central Excise, Hyderabad IV Division, Hyderabad, respondent No. 3 herein. They also seek directions to respondents Nos. 1 to 3 to grant the assessee the benefit of Proforma Credit Procedure under Rule 56a of the Central Excise Rules, 1944, hereinafter referred to as "the Rules" in respect of the Excise Duty/countervailing duty paid on cement and fiber used in the manufacture by the assessee of asbestos cement products at its factories at Sanatnagar, Ballabhgarh and Jasidh.

( 2 ) THE assessee Manufactures and sells asbestos cement products, such as sheets (corrugated or plain), pressure pipes and couplings etc. The Principal raw a materials used for the manufacture of the asbestos cement products are cement and asbestos fiber. In respect of these raw materials or components used in the manufacture, the assessee pays excise duty. Tariff duty is paid under Tariff Item 22f on asbestos f

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