TaxTMI 
TaxTMI 
1988 (10) TMI 216
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....nt, for the Respondent. [Order per : R. Jayaraman, Member (T) ]. - This is an appeal filed by the Department against the order of the Collector (Appeals) No. B-398/AHD-23/83 dated 22-2-1983/1-3-1983. The facts of the case can be briefly stated as below: 2. The respondents are the manufacturers of fertilisers. They were availing of the Exemption in terms of Notification No. 178/77 and followed....
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....ollowed all the other procedure in respect of the said credits. Hence non-maintenance of set off register cannot be made a valid ground for dis-allowing the credit. In respect of the credit taken for the period 4-6-1979 to 9-9-1979, the appellate order refers to Notification No. 5/81 according to which credits taken prior to filing of declaration can be restored by following the procedure laid dow....
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....riod 8-3-1979 to 3-6-1979, when the credit has not been allowed on the ground that the set off register has not been maintained. It was pleaded by Shri Arya that Notification No. 178/77, dated 18-6-1977 is the one giving set off and hence as per the Collector's Trade Notice the register of set off is required to be maintained. It was pointed out to him that the finished product, namely fertiliser ....