9911796707
TMI Blog1992 (4) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... turers of welding electrodes. They bring in Steel wire rods as inputs for the manufacture of the said products. They had availed of Modvat scheme in respect of the said inputs by filing the requisite declaration. During the period 1-3-1986 to 30-9-1986, they had received wire rods under G.P.ls evidencing payment of duty at 'NIL' rate because of the availment of exemption under Notification No. 208/83, by the manufacturer of inputs. However, subsequently, the input supplier appears to have paid duty on the inputs already cleared to the appellants during the aforesaid period and this duty payment is reportedly made on 6-4-1987. Thereupon the Superintendent in charge of the supplier's factory issued a certificate of payment of duty indicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he duty paid subsequently on the said inputs under Rule 57A. He also held that Rule 57E is not applicable in this case. 4. In the normal circumstances, one would accept the above order of the Collector (Appeals) because these appeals have been allowed and the Assistant Collector's order was set aside. However, the appellants herein have come in appeal against the decision of the Collector (Appeals) giving a finding to the effect that Rule 57E is not applicable to their case and their object, as stated by the Ld. Advocate, is to get the cash refund provided for under Rule 57E, sine the factories have been transferred to others by way of sale. 5. The arguments of the Ld. Advocate can be briefly surihned up as below:- Though variation in du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in credit is possible under Rule 57E. Only after adjustment in RG 23A or in PLA, cash refund is contemplated. 7. After hearing both the sides, we find the only issue to be decided in this appeal is whether, in'this case, adjustment in duty redit is permissible under Rule 57E, as it stood amended on 15-4-1987. The undisputed facts are that the appellant made refund claim citing the provisions of Rule 57E in respect of the duty paid subsequently on 6-4-1987 (inputs reeived earlier under G.P.ls at Nil rate of duty in terms of 'exemption' Notification No. 208/83). This refund claim was made in December, 1987. Hence at the time of making the claim for adjustment in credit, amdnded Rule 57E has already come into play. Merely because additional d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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