9911796707
TMI Blog1998 (1) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants, a small scale industrial unit, 1 submitted classification list on 6-6-1990 for clearance of iron drums under Heading 73.10 of Central Excise Tariff Act, 1985, for being captively consumed in packing S.O. Dyes under Notification 175/86. They availed or Modvat credit under Notification 175/86 read with Rule 57B of Central Excise Rules. By an order dated 27-3-1991 the Assistant Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order. 3. On a careful consideration of submissions, we find that the provision for higher notional credit under Rule 57B is a unique and special facility for encouraging purchase of goods from small scale units. It beings with a non obstante clause, and states that notwithstanding anything contained in Rule 57A, in a case where the duty on inputs has been paid under notification exempting su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B, it will be necessary to look to the objective which it seeks to serve. This Rule was introduced basically to give higher notional credit to manufacturers who were purchasing inputs from SSI units who were granted various exemptions like Notification 175/86. However, manufacturer buying inputs from such SSI units are made eligible to take credit at the full rate prescribed against those products ..... X X X X Extracts X X X X X X X X Extracts X X X X
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