1995 (1) TMI 206

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....he Respondents. [Order]. - This is an appeal against the Order-in-Appeal No. SKM-156/90 B I [V-s (44 CH)6/BI/89], dated 6-2-1990 of the Collector of Central Excise (Appeals), Bombay, rejecting the appellants' appeal. 2. The following facts are not disputed. The additional duty was paid in respect of the inputs received under Notification No. 225/86-C.E., dated 3-4-1986 which is a set....

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....pleads that as per the decision of this Bench in the case of Apar Ltd. - 1992 (61) E.L.T. 742 wherein the inputs were received under Notification No. 208/83 as exempted at nil rate of duty. Subsequently duty was paid on the inputs and in that case, Rule 57E benefit has been extended. On a query by this Bench, the Ld. Advocate fairly agrees that there is no provision made in the Notification No. 22....

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....ted under Rule 56A or Notification No. 201/79 is envisaged in this Notification. In the case of Rule 56A and 201/79, even provision for allowing credit in PLA is provided, if inputs suffer additional duty subsequently. Rule 57E is applicable only in respect of Modvat credit taken initially, where the duty paid on such inputs is varied subsequently either by way of demand or refund. In the absence ....

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.... benefit of Rule 57E and remanded the case to consider extending benefit under the said Rule. In this case, the facts are totally different. Notification No. 225/86 is an exemption Notification granting exemption from duty on the final products to the extent of duty paid on inputs used in the manufacture of final product. This exemption is to be availed of at the time of clearance of final prod....