1990 (1) TMI 200

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....spondent. [Order].  - This is an appeal filed by the Revenue against the order of the Collector of Customs & Central Excise (Appeals), Madras, dated 21-9-1988. Brief facts of the case are that the respondents before the original authority sought transfer of a credit allowed to them in the refund proceedings drawn up earlier by the Assistant Collector by way of credit in R.G. 23 register....

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....xcise Rules, when there is a specific provision incorporated in Rule 57H(3) of the Central Excise Rules for such transfer. Regarding the amount being available to appellants' credit prior to the date of filing of modvat application, under Rule 57G, I find that they had filed the refund application in 1985. Therefore, for no fault of theirs, the amount was not available, because the Asst. Collector....

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....e commencement of MODVAT Rules, the Collector may permit such manufacturer to transfer the credit lying unutilised before such commencement in his R.G. 23 to his account R.G. 23A. It is evident from the above that only such credit available in the R.G. 23 account immediately before commencement of MODVAT Rules can be transferred to the R.G. 23A account. There is no provision under this rule for tr....

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....pondents were eligible for the credit under Rule 56A and the credit allowed was for the period before the introduction of MODVAT Scheme. Since the proceedings had been going on before the lower authority the appellants were given the benefit of the credit due to them for the period prior to the coming into force of the MODVAT Scheme at a later date after the MODVAT Scheme came into force. The appe....