9911796707
TMI Blog2007 (11) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... puts was varied subsequently due to any reason resulting in payment of refund, or recovery of more duty from the manufacture or importer, which is not in the instant case - credit cannot be denied on mere procedural lapse - E/3648/2005-SM(BR) - 53/2008-SM(BR)(PB), - Dated:- 8-11-2007 - Shri P.K. Das, Member (J) [Order per]- Heard the learned authorized representative (DR) on behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit under Rule 57E of the erstwhile Central Excise Rules. In this connection, the relevant portion of the order of the Commissioner (Appeals) is reproduced below : "As already pointed out that the facts of the case are entirely different, the appellants following the guidelines of the CBEC on Modvat where common inputs were used in the manufacture of both dutiable and non-dutiable products a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detail have also been submitted along with reply to the show cause notice and I have observed that the department have not disputed it. Further, I Find that the Adjudicating Authority was of the view that the disputed credit could have been availed only on a certificate issued under Rule 57E by the proper officer, which I do not agree. Rule 57E was applicable in cases where duty paid on any in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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