1991 (10) TMI 171

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....SDR, for the Respondent. [Order]. -  This is an appeal directed against the Order-in-Appeal bearing No. SKM-170/90-B-I, dated 8-2-1990 passed by the Collector of Central Excise (Appeals), Bombay, rejecting the appeal of the appellants. 2. The facts of the case are that the appellants received cabinets which are inputs for manufacture of computers from a small scale unit availing exem....

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....ly. The Supdt. on the request of the appellants passed an appealable order, against which an appeal was filed, which was also rejected by the Collector (Appeals). 3. Shri M.H. Patil, the Ld. Advocate contended that there is no provision in Rule 57B of the Rules denying the higher notional credit being taken at a later date. In this case, by mistake they have taken the credit as per the Gate Pas....

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.... dated 5-10-1988 appearing in 1988 (19) ECR page 9C. In fact the Gate Pass itself should indicate the availability of higher notional credit and the amount of notional credit in such cases. Shri Mondal, the Ld. SDR, thus supported the order. 5. After hearing both the sides, I observe that there is no dispute with regard to the fact that the inputs have been received from a small scale unit, ava....

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....e. After perusing Rule 57B of the Rules, I find that there is no specific bar in availing of higher notional credit entitled to them merely because the credit was taken at a subsequent date. In any case, in a case like this, where the initial credit was found to be taken wrongly and the mistake is sought to be rectified within a matter of four days, the higher notional credit cannot be denied to t....