1996 (9) TMI 560

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....ahul Raj, Advocate, for the Appellant. Shri Jangir Singh, JDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - This appeal is against the order dated 29-9-92 passed by the Commissioner of Central Excise (Appeals), New Delhi. The appellants herein manufactured partly skimmed milk powder. Initially they filed classification list claiming the classification of their produ....

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....d October, 1989 to July, 1991 but they did not utilise the credit and it remained unutilised in their RG 23A. On 14-1-92, the show cause notice was issued to the appellant under Rule 57-I for reversing the same amount of Modvat credit and the jurisdictional Assistant Commissioner passed the order dated 29-5-92 holding that the appellants were not entitled to take the credit since they were not pay....

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.... under challenge by the department by way of appeal before the Supreme Court and is pending. In the event of the Supreme Court decision going against the appellant in future date, the appellant desired to keep this credit in balance to fall back upon for paying the consequential duty as may be ordered. Ld. Counsel relied upon the Tribunal's decision given under Rule 56A relating to the proforma cr....

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....ntingency against the possible future adverse decision of the Supreme Court in respect of its dutiability. 4. We have carefully considered the submissions made by both the sides. We find that the Tribunal in its order on the classification issue had held in favour of the appellants and that order also cover the same period as they involve in this appeal between October, 1989 and July, 1991....