TMI Blog1996 (2) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... nkar, Member (T)]. The appellant manufactures the product described as Active 25". It filed classification list on 1-12-1987 describing the product as Skimmed Milk Powder" and claiming classification under Heading 0401.13 of the Tariff. The appellant also claimed exemption from duty under Notification No. 33/83 dated 1-3-1983 as amended by Notification No. 78/86, dated 10-2-1986. The class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice and considering appellants reply, the Assistant Collector passed an order on 26-7-1988 finalising the provisional assessment. He held by this order that the appellant s product was classifiable under Heading No. 1901.19 of the Tariff as a product specified in that heading, libale to duty of 20% adv. Subsequently, action was taken by the departmental officers to recover duty on the meta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of its taking credit on inputs used in the manufacture of the finished products for the reason that the law [expressly] forbade taking credit used on inputs in the manufacture of goods exempted from duty. It is only subsequently when the appellant was told by the Department that the final product was dutiable that it was in a position to file such a declaration. 6. When the appellant was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are in the appellant s favour. 7. The Departmental Representative s contention that Rule 57G provides only for taking credit on inputs received after the date acknowledgment is obtained is not borne out by a reading of it. The rule says that a manufacturer also has filed a declaration may after obtaining acknowledgment take credit of duty paid on the inputs received by him. There is nothing in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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