1992 (5) TMI 201

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....be recovered by the impugned order. The issue is whether the applicants are entitled to take notional credit permissible in terms of para 5 of Notification No. 175/86 dated 1.3.1986 read with the provisions of Rule 57B of the Central Excise Rules in respect of duty paid inputs i.e. refined copper wires used in the manufacture of their final product i.e. electric wires and cables immediately or sub....

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....n subsequently. 4. On going through the order relied upon by the Department it appears that as if the Tribunal has laid down that the six months period is to be treated as a reasonable limit and has not held that credit can be taken only within a period of six months. 5. In this view of the matter we allow the application. We waive the pre-deposit of the MOD VAT credit involved pending disposal ....