9911796707
TMI Blog2007 (10) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... itional stipulation is made to that extent that credit cannot be taken earlier to the date of clearance of the final product – so demand raised for delay in availment of credit is set aside – order of original authority and Comm (A) are justified - E/485-489/2004 & CO-51/2004 - . A/2861-2866/2007-WZB/AHD - Dated:- 24-10-2007 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the Original Authority. 4.1 We have carefully considered the submissions. As per the Notification No. 29/96-C.E. (N.T.), dated 3-9-1996 as amended - 'the credit of declared duty so deemed to have been paid shall be allowed to the manufacturer of the final products, without production of documents evidencing payment of duty on the said inputs, at the time of clearance of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final product, which stipulation is basically to ensure that the deemed is not taken and availed immediately on receipt of the raw materials. This has to be interpreted to mean that the credit cannot be taken earlier to the date of clearance of the final product. 4.4 We also find from the orders of the Original Authority that in some cases the assessees were compelled to pay the duty by ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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