9911796707
TMI Blog1995 (1) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... s an appeal against the Order-in-Appeal No. SKM-156/90 B I [V-s (44 CH)6/BI/89], dated 6-2-1990 of the Collector of Central Excise (Appeals), Bombay, rejecting the appellants' appeal. 2. The following facts are not disputed. The additional duty was paid in respect of the inputs received under Notification No. 225/86-C.E., dated 3-4-1986 which is a set-off notification exempting the final pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch in the case of Apar Ltd. - 1992 (61) E.L.T. 742 wherein the inputs were received under Notification No. 208/83 as exempted at nil rate of duty. Subsequently duty was paid on the inputs and in that case, Rule 57E benefit has been extended. On a query by this Bench, the Ld. Advocate fairly agrees that there is no provision made in the Notification No. 225/86 allowing for adjustment of credit in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is envisaged in this Notification. In the case of Rule 56A and 201/79, even provision for allowing credit in PLA is provided, if inputs suffer additional duty subsequently. Rule 57E is applicable only in respect of Modvat credit taken initially, where the duty paid on such inputs is varied subsequently either by way of demand or refund. In the absence of any legal provision prescribed either in R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsider extending benefit under the said Rule. In this case, the facts are totally different. Notification No. 225/86 is an exemption Notification granting exemption from duty on the final products to the extent of duty paid on inputs used in the manufacture of final product. This exemption is to be availed of at the time of clearance of final products by setting off the duty paid on inputs used ..... X X X X Extracts X X X X X X X X Extracts X X X X
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