1993 (6) TMI 163

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.... per : Jyoti Balasundaram, Member (J)]. -  For reasons recorded below, the stay applications of the Revenue were rejected and the appeals taken up for hearing, with the consent of both sides. 2. The respondents herein who are manufacturers of audio and video cassettes and parts thereof, were availing of Modvat Credit facility in terms of Rule 57A of the Central Excise Rules, 1944. Modvat Cr....

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.... 1989 and return filed in February, 1990 for January, 1990, and not from the date of taking credit, is without force, in view of the finality of the matter as expressed by the Tribunal in the case of Arunachal Plywood Industries v. CCE [1992 (62) E.L.T. 830] and CCE, Patna v. Asia Insulated Wires (P) Ltd. [1993 (44) ECR 131] - it has been held therein that the relevant date for computation of limi....

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....rporated therein to bring it within the type of time discipline provided for in the latter provision, there should be no disadvantage for the modvat user. In fact the amended Rule 57-1 places the Department and not the assessee at a slightly disadvantageous position vis-a-vis Section 11A inasmuch as the relevant date for the start of the limitation period is the date of such credit and not the one....