1990 (8) TMI 283

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... DR, for the Respondent. [Order per : S. Kalyanam, Member (J)]. -  This appeal is directed against the order of the Collector of Central Excise (Appeals), Madras dated 16-11-1987 confirming the order of the Asstt. Collector of Central Excise, Madras IV Division dated 26-5-1987 and disallowing the credit taken by the appellant in respect of SKD Kits of electronic type writers which have ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ck without being utilised in the manufacture of final product. It was further urged that when the appeal was pending before the lower appellate authority, Rule 57H had been amended and in terms of the amended Rule 57H, if the duty-paid inputs were lying in stock as on 1-3-1987 the appellant would be entitled to take credit in regard to the same. This plea, though specifically urged before the lowe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the final product manufactured in his factory and the inputs intended to be used in each of the final product and such other information, as the Asstt. Collector may require and obtain a dated acknowledgement of the said declaration and after obtaining a dated acknowledgement can take credit of duty on the inputs received by him. In the present case the appellant would appear to have taken the cre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and that no credit has been taken by the manufacturer in respect of such inputs under any other rule or notification." In the present case the duty paid inputs were lying in the stock of the appellant as on 1-3-1987 and indeed there was a verification of the same by the department on 22-5-1986. Since the applicability of Rule 57H in the present context would require consideration and since the....