1999 (9) TMI 206

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....e Appellants. Shri Deepak Kumar, SDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants were using malted barley and malt extract in the manufacture of bournvita availing of proforma credit of the duty paid on the inputs in terms of Rule 56A of the Central Excise Rules, 1944. On 29-7-1986, these two inputs were exempted from payment of duty. On this date, there....

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....ma credit, the assessees should be availing of the procedure under Rule 57A immediately before opting for the Modvat credit procedure. He observed that from 29-7-1986 to 27-3-1987, when the application under Rule 57H was made, the assessee was not operating under procedure of Rule 56A. On this observation, he disallowed the benefit of Rule 57H(3). Hence, the present appeal. 2. Shri Rohan S....

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.... this caution in mind, we have seen the contrary provision existing in Rule 56A(3) which reads as follows :- "The credit of duty allowed in respect of any material or component parts, and lying unutilised with a manufacturer immediately before obtaining the dated acknowledgement of the declaration made under Rule 57G, may be transferred to his account in form RG 23A". 4. There is no pro....