TMI Blog2003 (11) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is against the finding of the Commissioner (Appeals) findings :- I find in term of Rule 57G, the credit of duty paid on inputs can be availed of by a manufacturer only after filing the declaration. I also found that in term of Rule 57-G(2), no credit shall be taken unless the inputs at the time of receipt in the factory are accompanied by a specified document, evidencing the pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bition for declaring an exempted product as an input. The credit however would be eligible only if duty has been paid on such inputs. In this case the said six inputs were duty paid receipts after 1-4-86. Credit on such duty paid invoices therefore cannot be denied for these six inputs. 3. In view of the findings herein, the order of lower authorities are set aside and credit allowed on duty pai ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
