9911796707
TMI Blog1996 (9) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. This appeal is against the order dated 29-9-92 passed by the Commissioner of Central Excise (Appeals), New Delhi. The appellants herein manufactured partly skimmed milk powder. Initially they filed classification list claiming the classification of their product under sub-heading 0401.19 of Central Excise Tariff Act, 1985 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it and it remained unutilised in their RG 23A. On 14-1-92, the show cause notice was issued to the appellant under Rule 57-I for reversing the same amount of Modvat credit and the jurisdictional Assistant Commissioner passed the order dated 29-5-92 holding that the appellants were not entitled to take the credit since they were not paying the duty on their final product which is essential conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Court and is pending. In the event of the Supreme Court decision going against the appellant in future date, the appellant desired to keep this credit in balance to fall back upon for paying the consequential duty as may be ordered. Ld. Counsel relied upon the Tribunal s decision given under Rule 56A relating to the proforma credit as a similar input duty relief facility. The Tribunal had held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of its dutiability. 4. We have carefully considered the submissions made by both the sides. We find that the Tribunal in its order on the classification issue had held in favour of the appellants and that order also cover the same period as they involve in this appeal between October, 1989 and July, 1991. We were also informed that the consequential relief flowing from the Tribunal s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a protection against the duty demand in future following the outcome of Supreme Court decision in their appeal pending there. This however is not covered by any provisions of the modvat facility and it will also be reasonable to expect that if the ultimate decision is against the appellant and holding the product is dutiable, it will be open for the appellant to take such plea as in law availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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