TaxTMI 
TaxTMI 
1996 (7) TMI 327
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....Order].- This appeal is directed against the Order-in-Original No. 14/92 Addl. Collr. dated 24-1-1992, of the Additional Collector of Central Excise, Bombay-III. 2. Show Cause Notice dated 19-3-1990, was served on the Appellants raising demand for Rs. 40,808.31, wrongly taken Credit during the period 1-12-1986 to 2-12-1986, on the printed aluminium collapsible tubes, which were initially m....
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....been covered. He further pleads that the demand raised is barred by limitation inasmuch as they had received the goods under regular Gate passes, specifically mentioning the items being rejected material and had taken Modvat credit by making entry in their RG 23A Part I and Part II and had filed RT 12 returns dated 5-1-1987 enclosing therewith the extracts from both the Registers and the copies of....
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....ng case on the demand as hit by period of limitation, inasmuch as, in their RT 12 returns they have shown these items as received on inputs and have enclosed the copies of GP 1 alongwith extracts from RG 23A Part I and Part II. The RT 12 returns was filed on 5-1-1987 and the same is approved on 7-7-1987. Approval would obviously include checking of the fact whether credit of duty has been validly ....