1994 (3) TMI 230

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tly claimed, could be allowed or not. 3. The respondents received certain inputs during the period April 1988 - August 1988 from small scale units paying duty at the concessional rate under Notification No. 175/86. In such cases, they are entitled to claim higher notional credit in terms of Rule 57B of the Central Excise Rules. However, at the time of initial taking of the credit, by mistake, they took only the actual duty paid as credit instead of higher notional credit eligible to them. On noticing this mistake, they wrote a letter on 14-9-1988 requesting for allowing the duty credit eligible to them on account of higher notional credit. This request was disallowed by the authorities below and hence the appeal came up to the Tribu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsequently and if he proves his eligibility then he may be entitled to claim the same, provided he claims the same within the period of limitation and provided further that he satisfied all the relevant conditions. By necessary implication the limitation period of six months as provided under Section 11B of the Act has got to be read as limitation prescribed for claiming such differential credit. We are told that such is the view taken by CEGAT also in the case of Collector of Central Excise v. Mysore Lac & Paint Works Ltd., reported in 1991 (52) E.L.T. 590. If that be so believe that the view taken by CEGAT is just and proper and is in accordance with the general scheme of the Act and the Rules and the Scheme of MODVAT. Therefore, the cont....