1996 (1) TMI 216

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R, for the Respondents. [Order]. -  The appellant is a manufacturer of winding wire. This item was subject to duty in 1986. The appellant therefore, took credit on the inputs received in its manufacture after filing declaration under Rule 57G and obtaining the acknowledgment. The duty on the winding wire was subsequently exempted. The appellant stopped taking credit on the inputs. Subse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....round, I am of the view that the provisions of Rule 57H would not apply to the facts of this case. That Rule comes into play in respect of inputs which are received immediately prior to obtaining the dated acknowledgment. The goods in this case were received lying after the declaration was filed. In fact, every requirement of Rule 57G is satisfied and the appellant, in my view, has fulfilled all t....