9911796707
TMI Blog1996 (1) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of Central Excise, Chandigarh has filed this appeal challenging the order-in-appeal No. 112/CE/CHD/93, dated 17-2-1993 passed by Collector of Central Excise (Appeals), Chandigarh whereby the latter have allowed the appeal filed by M/s. Shingar Lamps (P.) Ltd. who are respondents herein holding them to be eligible for taking the differential higher notional credit in terms of Rule 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the higher notional credit in terms of Rule 57B of Central Excise Rules should be taken at the time of receipt of the inputs in question. In the present case, they had produced the gate pass which showed the date of payment of duty as well as the amount of duty paid. Initially the respondents had taken Modvat Credit of the duty amount shown in the said gate pass. Subsequently, they had taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m by the Collector (Appeals) requires to be set aside. 4. I have taken note of the submission made before me. I have also perused the record. There is no legal sanction for the instruction issued in the form of Collector s Trade Notice that Modvat Rules do not provide for taking notional credit at a later date if not taken by the assessee at the time of the receipt of the inputs and that, theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntial amount is only two days and it is not possible to agree that such marginal delay would have caused any administrative difficulty for the department in verifying the admissibility of the higher notional credit in terms of the statutory provisions on the one hand and the fact that the inputs have been received from or manufactured by a small scale industry availing of the benefit of exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X
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