2000 (10) TMI 115

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..... 991 at Rs. 500/- per metric tonne. The actual deemed credit available was Rs. 700/- per metric tonne, the amount having been raised from Rs. 500/- per metric tonne to Rs. 700/- per metric tonne by government's order of 12-7-1990. The appellant realised that by mistake it was availing lower amount of credit and in October, 1991 asked the Assistant Collector for permission to take the difference bet .....

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..... e credit of the duty paid on the inputs received by it, or on such amount as may be specified as credit in cases where evidence of payment of duty was dispensed. It is on the basis of the latter provision that the respondent has taken credit. As long as these requirements are satisfied, it is difficult to see why the act of taking credit latter should be denied. The Collector (Appeals) in fact has .....

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