9911796707
TMI Blog1990 (8) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... r : S. Kalyanam, Member (J)]. - This appeal is directed against the order of the Collector of Central Excise (Appeals), Madras dated 16-11-1987 confirming the order of the Asstt. Collector of Central Excise, Madras IV Division dated 26-5-1987 and disallowing the credit taken by the appellant in respect of SKD Kits of electronic type writers which have suffered countervailing duty, is not co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of final product. It was further urged that when the appeal was pending before the lower appellate authority, Rule 57H had been amended and in terms of the amended Rule 57H, if the duty-paid inputs were lying in stock as on 1-3-1987 the appellant would be entitled to take credit in regard to the same. This plea, though specifically urged before the lower appellate authority, has not been consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the inputs intended to be used in each of the final product and such other information, as the Asstt. Collector may require and obtain a dated acknowledgement of the said declaration and after obtaining a dated acknowledgement can take credit of duty on the inputs received by him. In the present case the appellant would appear to have taken the credit from 29-4-1986 itself when the records wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of such inputs under any other rule or notification." In the present case the duty paid inputs were lying in the stock of the appellant as on 1-3-1987 and indeed there was a verification of the same by the department on 22-5-1986. Since the applicability of Rule 57H in the present context would require consideration and since the same was not considered in spite of a specific plea in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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