TMI Blog1993 (2) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... against the order-in-appeal No. AMP-814/B. III-382/87, dated 15-2-1988. 2. The facts of the case are that the appellants are manufacturers of certain articles of aluminium. They brought duty paid aluminium sheets earlier under the proforma credit procedure under Rule 56A and after the introduction of Modvat scheme they switched over to the Modvat scheme by filing a declaration on 31-3-1986. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meanwhile, they filed a declaration under the Modvat Rules on 31-3-1986. Thereafter they sought for transfer of credit in the proforma account to Modvat account in terms of the provisions of Rule 57H. This application was made on 16th December, 1986. The Assistant Collector, while allowing the transfer of credit in the proforma account to Modvat account to the extent of outstanding balance in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Rule 57H itself provides for an exception in the case of inputs, in respect of which credit of duty was allowable under any rule or Notification prior to 1st day of March, 1986. In view of this exception provided in Rule 57H, the bar for taking credit in respect of inputs, on which duty has been paid on or before 31st January, 1986, is not applicable. In this case, the admitted position is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication dated 4-3-1986, this amount would have been credited in the proforma account even prior to 31-3-1986 and this amount would automatically be available for transfer as the credit outstanding, as on the date of filing the declaration under Rule 57E. Hence the question of resort to the provisions of Rule 57E does not arise, in the facts and circumstances of the case. In the result, I find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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