2001 (3) TMI 788

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....for the Respondent. [Order]. - The short question that arises for consideration in this appeal in as to whether differential duty credited on 16-12-1996 in Serial Nos. 18 to 21 in the annexure to the show cause notice dated 30-7-1997 can be availed by the appellants under Rule 57A of the Central Excise Rules, 1944. Appellants are manufacturers of the motor vehicles, IC engines and parts ther....

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....unutilised credit of duty as on 16-3-1995 gets lapsed. The goods had been received prior to that date on which additional duty paid had lapsed. There was demand for the differential duty at the hands of the supplier on this date. The amount had been paid by the supplier and the documents were received after 16-3-1995. Credit had been taken subsequent to that date. Therefore, duty paid cannot be co....