9911796707
TMI Blog2000 (4) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... se are two appeals filed by the Revenue against the impugned order dated 11-10-1999 passed by the Commissioner (Appeals), Central Excise, Chandigarh. The department has come in appeal on two grounds (1) The appellant had not declared the input to avail credit and (2) Notional credit was availed at a later stage than the date of taking normal credit. 2. Arguing for the Revenue, Shri A.K. Jain, ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. I have considered the matter. I find that as per Show Cause notices and other record, it is an admitted fact that the CE duty was paid by the appellants on behalf of the job workers who manufactured the intermediate product i.e. bead wire rings from the bear wire (an input declared by the appellants) in the premises of the appellants and that this CE duty on the bead wire rings was paid at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tribunal) = 1998 (24) RLT 482]. As regards the second issue, he submitted that this issue also is covered by the ratio of the decision of the Tribunal in the case of CCE, Mumbai v. M/s Hindustan Lever Ltd. reported in 1998 (26) RLT 715 wherein it was held that notional credit is permissible subsequent to the receipt of the inputs in the factory. 5. In the facts and circumstances, in view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
