9911796707
TMI Blog1997 (2) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... alled. None for the respondents. Briefly stated, the facts of the case are as follows :- 1.1 The respondents herein was availing credit of excise duty on the following inputs, namely - (1) Alum (2) China Clay (3) Resin (4) Formal dehyde (5) Soap Stone Powder (6) Sodium Sulphate (7) Sodium Hexamet Phospate (8) Lime 1.2 The above raw materials were used in the manufacture of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e original authority disallowed transfer of the unutilised aforesaid credit to the Modvat credit account. Lower appellate authority, however, has allowed the transfer on the following reasoning :- I have considered the submissions made by the appellant both in their written appeal as well as those made during the hearing. It appears that Notification 225/86 giving set off of duty was not a self ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 57H(3) of Central Excise Rules. Notification No. 225/86 was of the kind envisaged under proviso (ii)(b) to Rule 56A(2) as it stood prior to its omission with effect from 1-4-1987 and the appellants were eligible to avail of Rule 56A read with Notification 225/86. Denying them the benefit of this procedure was contrary to law. Assistant Collector s order is accordingly set aside and appeal allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1986 has been withdrawn vide Ministry s letter No. 211/70/86-CX.6, New Delhi dated 3-11-1986. Rule 57H(3) provides for transfer of credit laying unutilised immediately before obtaining the dated acknowledgment of the declaration made under Rule 57G from RG23 to RG23A Part-II account. The appellant had maintained RG23 account under Rule 56A which had not been authorised by the Board and the same w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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