1996 (3) TMI 318

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..... an, Member (T)]. Arising out of Order-in-Appeal No. M-1212/BD-791/85, dated 25-4-1986, the Registry issued a notice to the appellants for not furnishing a copy of the order-in-original. During the hearing, the copy of the order-in-original was produced by the learned Consultant Shri R. Shukla. He pleaded that the appeal may be disposed of because the point in dispute has since been clarified .....

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..... vailing of the benefit under Notification No. 201/79. As per this notification duty paid on the inputs so received is given as credit in RG 23 Register, which amount can be utilised for payment of duty on the final product. The Asstt. Commissioner took into account only the duty of excise duty paid through PLA and ignored the duty payment by way of debit in RG 23 Register, on the ground that the e .....

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..... ods. 3. Viewed in the context of the aforesaid exemption, the objection taken by the lower authorities to the effect that the credit can be given only in respect of duty paid through PLA is not sustainable. We also take note of the Boards s instruction clarifying the position to the same effect in the circular dated 6-12-1988. Hence the appeal is allowed with consequential relief, as per law. - .....

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