1989 (4) TMI 225

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....e Collector (Appeals), Madras, in the impugned order dated 26-9-1988. 2. On hearing Shri Vijayaraghavan, the learned Consultant for the applicant and Shri K.K. Bhatia, the learned S.D.R., it is seen that the appeal itself lies in a short compass and is to be taken up for disposal today and accordingly the requirement of pre-deposit is dispensed with. 3. A. No. E/49/89. - The appellants herein gave a declaration for inputs for the purpose of availing MODVAT credit thereon as required under Rule 57G of the Central Excise Rules, 1944. The MODVAT facility is available both for inputs on which Central Excise duty is paid as well as on imported inputs on which Customs Duty has been paid in terms of Rule 57-A of the Central Excise Rules, 194....

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....redit utilised by the appellants from April/July 1987 was time-barred and at the same time gave a finding that the appellants could not take credit of the countervailing duty paid because it was not duty leviable or duty at all in view of the........... under Central Excise Tariff. 5. Shri Vijayaraghavan, the learned Consultant appearing for the appellants contended that the Collector (Appeals) was in error because he has not appreciated the provision of Section 3 of the Customs Tariff Act, 1975 according to which any article which is imported into India shall in addition be liable to a duty equal to the Excise Duty for the time being leviable on a like article if produced or manufactured in India. Therefore, the Collector of Central Exc....