1989 (8) TMI 146

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....ents had declared the inputs used in the manufacture of paper and paper board of several varieties. The declaration was in respect of inpurts lying in stock with the respondents as on 1-3-1987. The Assistant Collector of Central Excise while allowing the credit in respect of some inputs dis-allowed the same in respect of the following inputs i.e. (l)imported gum rosin; (11) dye direct brown 'MR'; (iii) dye bismark brown 'R'; (iv) sodium hexameta phosphate. In appeal this order was set aside by the Collector (Appeals). Hence, the present appeal by the Collector of Central Excise, Nagpur. 2.  We have heard Shri A.S. Sunder Rajan, DR for the appellant-Collector. The respondents were not represented during the hearing but had furnished ....

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.... allowed if duty has been paid on the inputs on or before the 31st day of Jan., 1986." In other words, no credit was allowable if duty on the inputs (used in the manufacture of final products) was paid on or before 31-1-1986. However, this restriction was inapplicable to those inputs in respect of which credit of duty was allowable under any rule or notification prior to 1-3-1986. One more thing may be noted at this stage. In accordance with one of the provisos to Rule 56A(2), no credit of countervailing duty (additional duty of customs) shall be allowed in respect of any material or component parts used in the manufacture of finished excisable goods, if countervailing duty had been paid in respect of such material, or component parts, a....