9911796707
TMI Blog1992 (4) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... e Department against the order-in-appeal bearing No. KVV-251/91/BRD, dated 16-10-1991, allowing the respondent s appeal and setting aside the order-in-original No. 80/AC/90, dated 15-11-1990. 2. The respondents herein were availing of the modvat facility under Rule 57A and on receipt of some such inputs earlier ........ they took the credit in RG 23A register on 12-12-1989 and 11-12-1989 at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her notional credit was not available to the respondents at the subsequent stage. She also pleaded that irrespective of that, the issue was as to whether any Rules exist for availment of such differential credit, and in (sic) thereof the Department was justified in rejecting the claim for higher notional credit and demand the credit so availed of. If that issue is held in favour of the Department, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time within which the availment of the enhanced rate of credit can be taken. Besides, the decision of the SRB, this Tribunal vide its Order No. 1902/91 dated, 16-10-1991 has taken the view that credit could be availed of by the party within the reasonable time. Here the respondents have availed of the credit within the period of six months and that the order of Collector (Appeals) does not suffer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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