1989 (9) TMI 262

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....(Oral)]. - This appeal arises out of the order of the Collector of Central Excise (Appeals), Madras, dated 30-9-1987. Brief facts of the case are that the appellants were availing of the benefit of Notification 95/83 till 28-2-1986, when by an amending Notification 178/86, dated 1-3-1986 the input relief in respect of stampings was taken away. The appellants, however, continued to avail of the b....

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....Excise Tariff Act, 1985 (5 of 1986), the credit of duty paid on any material, component parts or finished product shall be allowed if the credit of duty was allowable in respect of such material, component parts or finished product under this rule immediately before the commencement of the Central Excise Tariff Act, 1985 (6 of 1986): Provided that no such credit shall apply in respect of any mate....

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....der Rule 56A the appellants' case should be taken to be falling under the ambit of Rule, 56A(8). 3. The learned Senior D.R. pointed out that so far as sub-rule (8) of Rule 56A is concerned it is available in such cases where the commodity was also notified under Rule 56A and by virtue of change in nomenclature and classification these items earlier falling under Rule 56A fell outside its scope. H....

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....ellants' product was deleted from the Schedule to the said Notification, By virtue of this deletion the appellants became disentitled to the input relief in respect of their product. Inasmuch as this item in question was not earlier enjoying the benefit under Rule 56A, notwithstanding the fact that in terms of Notification 95/83 the appellants were observing Rule 56A procedure, the appellants will....