1994 (10) TMI 164

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....ect of Cuprous Chloride as an input used in the manufacture of the final product S.O. Dyes. Cuprous Chloride is classified under T.I. 68 and when it is used in the manufacture of final product set-off is available in respect of duty paid thereof. However, the department objected to their eligibility for set-off on the ground that it is neither a raw material or a component. It is only catalyst. Though on merits, the issue may fall within the purview of Special Bench, Shri Prakash Shah, the Ld. Advocate pleads that he is not contesting the appeal on merits. They are not contesting the appeal on merits mainly considering the amount involved. However, they are contesting the appeal only on the ground of time bar of the demand. He pleaded that ....

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.... Hindustan Aluminium Corporation cited by the Ld. SDR is actual in their favour; because the Tribunal has held that the credit held to be wrongly taken cannot be construed to be short levy and the Assistant Collector has no authority to demand the same. 5. After hearing both the sides, I find that the facts are not disputed. The only point of law required to be considered is whether the demand issued for wrong availment of input relief extended under Notification No. 201/79 is subject to the provisions of Section 11A of the Act or the demand could be issued under the provisions of Notification No. 201/79 itsself. This Bench has been consistently following the principle that in such cases demand under Section 11A is called for. This ....