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TMI Blog1988 (10) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Member (T) ]. - This is an appeal filed by the Department against the order of the Collector (Appeals) No. B-398/AHD-23/83 dated 22-2-1983/1-3-1983. The facts of the case can be briefly stated as below: 2. The respondents are the manufacturers of fertilisers. They were availing of the Exemption in terms of Notification No. 178/77 and followed by Notification no. 201/79. The input receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said credits. Hence non-maintenance of set off register cannot be made a valid ground for dis-allowing the credit. In respect of the credit taken for the period 4-6-1979 to 9-9-1979, the appellate order refers to Notification No. 5/81 according to which credits taken prior to filing of declaration can be restored by following the procedure laid down by the respective jurisdictional Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not been allowed on the ground that the set off register has not been maintained. It was pleaded by Shri Arya that Notification No. 178/77, dated 18-6-1977 is the one giving set off and hence as per the Collector s Trade Notice the register of set off is required to be maintained. It was pointed out to him that the finished product, namely fertiliser having been notified under Rule 56-A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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