1989 (9) TMI 272

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....ainst the order of the Collector of Customs & Central Excise (Appeals), Madras, dated 29-1-1988. Brief facts of the case are that the appellants took MODVAT credit for duty of Rs. 1,890.20 and Rs. 1,599.60 in their RG 23A Part II register for the reason that after the receipt of the inputs in their factory there was later variations in the duty payment on the goods and to the extent further duty w....

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....tions issued by the Central Board of Excise & Customs resulting in the recovery of any duty from the manufacturer. The lower authority has held that since the appellants' case was not covered by any of these two situations, they were not entitled to the adjustment of credit of duty paid in addition to what was originally paid on account of the error detected at the hands of the manufacturer who su....

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....llant took MODVAT credit for duty of Rs. 1,890.28 and Rs. 1,599.60 in their RG 23A Part II register on the certification by the manufacturer that they paid the same subsequently by applying the correct rate of duty on the inputs. The lower authorities by applying Rule 57E rejected the claim of the appellant. This Tribunal in the case of Indo National Ltd. v. C.C.E., Hyderabad - 1989 (41) E.L.T. 42....

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....ation in the rate of duty payable in respect of the input either by operation of law or by otherwise and in the present case it cannot be disputed that there was no variation in regard to the duty payable for the input in question and the same continued to be at 20% right through. Merely because the supplier committed a mistake in not clearing the input by paying 20% duty and paid only 12% duty an....