1998 (1) TMI 251

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..... The present appeal is directed against the orders passed by the Collector (Appeals). The learned Collector (Appeals) held that he has no jurisdiction to determine the point involved in the order passed by the Collector of Central Excise. The appellant in this case was denied the benefit of taking the credit which was available under Rule 56A of the Rules, when they switched over to Rule 57A in .....

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..... omponent parts received by such manufacturer and lying unutilised before such commencement in his account in RG 23 to his account in RG 23A : Provided that the materials and component parts and the finished excisable goods have been specified as inputs and final products respectively in the notification issued under Rule 57A." 3. He, therefore, pointed out that a perusal of the above rule cle .....

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