1998 (5) TMI 220

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....Appellant. Shri K.L. Ramteke, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. -  These are appeals  against the two different orders passed by the Commissioner (Appeals), Mumbai, whereunder, he denied credit of transfer of amount paid under proforma credit to be transferred to PLA in terms of Rule 57H(3). 2. The appellants manufacture paper based lami....

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.... modvat purposes, it was objected to by the Jurisdictional Asstt. Commissioner. They filed appeals before the Commissioner (Appeals), Mumbai who confirmed the order. Hence these appeals. 3. The ld. Counsel Shri Trivedi appearing for the appellants stated that even though his clients have purchased kraft paper for the period 1-7-1975 to 30-6-1986 from M/s. Sirpur Paper Mills Ltd. He fairly ....

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....er of inputs, the credit initially allowed shall be varied - (a) by adjustment in the credit account maintained under sub-rule (3) i.e. RG 23A; or (b) in the account-current maintained under sub-rule (1) of Rule 9 or Rule 173G(1) i.e. PLA or (c) if such adjustment is not possible for any reason by cash recovery from or, as the case may be, refund to the manufacturer availing of the proced....

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....ferential duty paid subsequently, such a credit is required to be given in the PLA account. The question of granting cash refund is also provided in the said proviso and it will arise only where such adjustment is not possible either in RG 23 account or in PLA. In view of this specific provision available in Rule 56A itself, we hold that if credit for differential duty paid subsequently cannot be ....