2001 (2) TMI 360

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..... : Archana Wadhwa, Member (J)]. The prayer in the application is for dispensing with the condition of predeposit of the duty amount of Rs. 13,27,175.60 disallowed to the applicants as proforma credit availed by them during the period from 1-12-1984 to 31-7-1985 under the provisions of Rule 56A(5)(ii) of Central Excise Rules, 1944 on the ground that the requisite permission was not obtained b .....

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..... provisions of notification issued under Rule 56A, Serial Number 15 describes the inputs as aluminium other than wire rods, but there is no limitation that the said goods have to be utilised for the manufacture of a particular final product. As such, the applicants, duly represented by Shri K.P. Dey, learned Advocate submits that they have a strong prima facie case in their favour. 2. After heari .....

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