1988 (6) TMI 208

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....for the Respondents. [Order per : S. Kalyanam, Member (J) (Oral)].  -This appeal is directed against the order of the Additional Collector of Central Excise, Hyderabad, dated 23.10.1987 disallowing the appellant Modvat credit for a sum of Rs. 52,388 availed by the appellant in terms of Rule 57G of the Central Excise Rules, 1944, the 'Rules' for short. 2. Shri Vaidyanathan, the learne....

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.... the same by the adjudicating authority is also not legally tenable. It was contended that the goods in question, which had admittedly suffered duty, have been notified as goods and entitled to proforma credit under Rule 56A of the Rules and stand accepted under Rule 57H(2). 3. Shri Bhatia, the learned Senior D.R , urged that since this issue has not been considered by the adjudicating authorit....

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....crutiny of Rule 57H(2) extracted above would show that notwithstanding Rule 57A no credit of duty on the inputs used in the manufacture of final products shall be allowed, if such duty had been paid on or before 31.1.1886 other than those inputs in respect of which credit of duty was allowable under any rule or Notification prior to 1.3.1986. In the instant case the inputs in question were allowed....