Admissibility of money credit: allow interim claims where collectors verify private records showing specified oils were actually used. Money credit under Notification No.46/89-CE should not be denied during the interim between the notification's date and issuance of Trade Notices if the Collector, on the basis of the assessee's private records, is satisfied that the specified oils were actually used for the purposes stated in the notification; the same practice as under Board Circular No.24/89-CX.8 is to be followed and pending cases decided accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Admissibility of money credit: allow interim claims where collectors verify private records showing specified oils were actually used.
Money credit under Notification No.46/89-CE should not be denied during the interim between the notification's date and issuance of Trade Notices if the Collector, on the basis of the assessee's private records, is satisfied that the specified oils were actually used for the purposes stated in the notification; the same practice as under Board Circular No.24/89-CX.8 is to be followed and pending cases decided accordingly.
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