1998 (1) TMI 163

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in, SDR, for the Respondents. [Order per : A.C.C. Unni, Member (J)]. -  The three Appeals listed above raise identical issues for consideration and arise from the common Order-in-Appeal dated 29-12-1994 passed by the Collector of Central Excise (Appeals), Ghaziabad. By the said order the Collector (Appeals) upheld the Order-in-Original passed by the Asstt. Collector disallowing the refu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the various amounts reversed during the relevant period. By his Memo dated 20-7-1994 the Asstt. Collector rejected the refund claim on the ground that the same was not in accordance with the provisions of Notification 136/88, dated 31-3-1988. 3. Ld. Advocate submitted that Rule 57B clearly allowed a notional higher credit of duty on inputs received from SSI units at the rate of duty otherw....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he exemption contemplated in the Notification in respect of specified goods was restricted to the rate of 5 per cent ad valorem or at the rate of duty otherwise applicable but for the said Notification, whichever was less. He submitted that normally the notional credit would be 5 per cent of the assessable value as shown in the duty paying documents of a SSI unit from where the raw material (input....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....given to the provisions of Rule 57A as well as any notifications issued thereunder. The Tribunal had held that as per the rules of interpretation the provisions with a non-obstante clause will prevail over the provisions of the clause sought to be excluded as well as any notification issued under that clause. In that case Notification 177/86 was issued in exercise of the powers conferred under Rul....