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TMI Blog1996 (9) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... se Rules for the purpose on 12-8-1987. It specified the inputs, namely, vegetable oils, whether or not subjected to processes of hydrogenation or hydrolysis, and the rate of money credit fixed for each such oil. One of the conditions for the money credit is that in cases where the processes of hydrogenation or hydrolysis are done outside the factory manufacturing soap, the credit shall be allowed, inter alia, only if the procedure that may be specified by the Commissioner to establish the identity of the vegetable oils from which such processes oil has been made, is followed and only if the manufacturer produces such documents as may be required by the Commissioner in this regard. In this case the Commissioner concerned issued a Trade Notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 12-8-1987 has stipulated that the grant of money credit and utilisation thereof shall be subject to the condition in cases where process of hydrogenation or hydrolysis are done outside the factory manufacturing soap, the credit shall be allowed, inter alia, only if the procedure that may be specified by the Commissioner to establish the identity of the vegetable oils from which such processed oil has been made, is followed. 4. In this case, the notification was issued on 12-8-1987. The Commissioner s Trade Notice prescribing the procedure envisaged there for establishing the identity of the oil was issued only on 15-9-1987, and we find that the Commissioner (Appeals) in this case has rightly held that credit cannot be denied between ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hough they had taken the credit on receipt of oils, they had not utilised any of the credit prior to receipt of permission from the Commissioner. In such a context, in the facts of this case, the same logic which was followed by the Commissioner (Appeals) for allowing the money credit for the period 12-8-1987 to 15-9-1987 should apply to the period subsequent to that date till the receipt of Commissioner s permission on 28-12-1987. This is, therefore, an instance, when the object of prescribing the procedure by Commissioner has been complied with in substance, as it is not the case of the department that the said oil had not actually be used for the purpose specified in the notification. The substantial condition of declaration of input oil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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