1996 (1) TMI 233

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..... ondents. The respondent is a manufacturer of Metal Containers. In the manufacture of these metal containers, it uses tin sheets which were being sent for lacquering under Rule 57F(2) of the Central Excise Rules. The Department issued a notice demanding duty on lacquered sheets on the ground that they were used in the manufacture of containers exempted from duty and the demand was confirmed in due .....

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..... s that the Department was also of the same view. There are decisions of this Tribunal to the effect that where the assessee did not know at the time of clearance the product would be liable to duty and therefore, did not declare the inputs, take credit on the duty paid on the inputs would be available notwithstanding the failure to make the declaration. That is the position in the present case. Th .....

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