TaxTMI 
TaxTMI 
1997 (2) TMI 282
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.... of the case are as follows :- 1.1  The respondent herein took higher notional credit at the time of receiving the inputs on the basis of G.P.1s issued by input manufacturers paying actual duty in terms of Notification 175/86-C.E. as amended, under the provision of Rule 57B read with Rule 57A of the Central Excise Rules, 1944. Subsequently, the input manufacturer has paid differential Centra....
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....respondents herein succeeded. That authority has held that Rule 57A of the said Rules has nexus to Rule 57B, therefore, adjustment of such duty under Rule 57E of the said Rules is very much applicable in the present case. 1.3 Hence this appeal [by] the Revenue. 2.1  Learned SDR Shri K.K. Biswas has reiterated the grounds in the appeal memo., which in short indicates that there is one t....
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....ith the same. It has been held in the case of Collector of Central Excise v. Mysore Lac & Paint Works Ltd. [1991 (52) E.L.T. 590 (Tribunal)] that notional higher credit under Rule 57B can be taken at a later date so long as taking of such credit is within a reasonable time of six months. Similarly, there is no reason why differential notional higher credit cannot be taken by an input user, after c....