1992 (4) TMI 164

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....e, for the Respondent. [Order]. -  This is an appeal filed by the Department against the order-in-appeal bearing No. KVV-251/91/BRD, dated 16-10-1991, allowing the respondent's appeal and setting aside the order-in-original No. 80/AC/90, dated 15-11-1990. 2. The respondents herein were availing of the modvat facility under Rule 57A and on receipt of some such inputs earlier ........

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....ry, the ld. SDR for the Department, submitted that according to the Department, the higher notional credit was not available to the respondents at the subsequent stage. She also pleaded that irrespective of that, the issue was as to whether any Rules exist for availment of such differential credit, and in (sic) thereof the Department was justified in rejecting the claim for higher notional credit ....

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....it appears that the only issue that has weighed with the authority below is the issue of reasonable time within which the availment of the enhanced rate of credit can be taken. Besides, the decision of the SRB, this Tribunal vide its Order No. 1902/91 dated, 16-10-1991 has taken the view that credit could be availed of by the party within the reasonable time. Here the respondents have availed of t....