1997 (12) TMI 371

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..... Gowri Shankar, Member (T)]. The appellant received between 1-3-1986 and 14-4-1987 consignments of motor vehicle parts from their manufacturer to be used in the manufacture of motor vehicles. The manufacturer of the motor vehicle parts paid, after the parts were cleared, duty in addition to the duty already paid. This fact of payment of the duty subsequently was confirmed to the appellant by .....

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..... agreed the issue as to whether before it was amended in April 1987, credit to be taken on duty paid on inputs in addition to what was paid at the time of clearance has been settled by the decision of the Larger Bench of this Tribunal in Tata Engg. Locomotive Co. v. Collector of Central Excise, Bombay - 1996 (87) E.L.T. 157. The Bench has ruled that the duty paid in addition could be taken as credi .....

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