1996 (12) TMI 236

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al the Department seeks to set aside the finding of the Collector (Appeals) that the assessee was entitled to take Modvat credit of the duty paid on thinners. The value of paint applied to parts of motor vehicles, (scooters and autorikshaws) and their parts. 2. The Departmental representative contends that according to the Board's circular of September, 1987, thinners used could not be eligi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pplied without using the thinner. While the Board's circular may bind the officers it cannot restrict the provisions of the rules. Therefore the credit has been rightly taken by the assessee, and the contention that allowing credit for the past period would create difficulties for the Department hardly requires an answer. I decline to interfere. 4. Appeal dismissed.
Case laws, Decisions, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X