1993 (2) TMI 216

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....espondent. [Order]. -  This appeal is directed against the Order-in-Appeal No. R-9/Ng-1/89, dated 23-1-1989 passed by the Collector of Central Excise (Appeals), Bombay, confirming the Order-in-Original No. V(84) 3-160/87/16791 dated 20-10-1987 passed by the Assistant Collector of Central Excise, Div. II Nagpur, refusing the availment of credit to the extent of Rs. 7660.70 and raising a ....

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.... has pleaded that the goods were received by them on 31-3-1986 and they were eligible to get the credit vide sub-rule (1) of Rule 57H. He has submitted that the rejection of the claim is by virtue of the provisions contained in sub-rule (2) of the said rule. It is his submission that sub-rule (1) is independent of sub-rule (2) and when the credit is available under sub-rule (1) rejection thereof b....

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....l position that the items were lying in the stock on the date of filing of the declaration and that the same was received on 31-3-1986.There is also no dispute over the fact that the duty has been paid on the input on or before 31-3-1986 i.e. on 24-1-1986. The submission made by the Ld. Advocate that sub-rule (1) was independent of sub-rule (2) cannot be accepted, as sub-rule (1) of Rule 57H makes....

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....dit under Rule 56A. This aspect is not challenged by the Ld. JDR. When the item was eligible for availment of credit under any other provisions, then by virtue of the exclusion clause incorporated in sub-rule (2) of Rule 57H, the bar provided thereunder would not stand attracted. If the duty is paid prior to 31-1-1986, the appellant would become eligible to take credit. Rejection of the credit the....