9911796707
TMI Blog2007 (2) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... r Chitkara, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing the learned Advocate appearing for the appellants and Shri Samir Chitkara, learned SDR for the Revenue we find that the basic dispute on merits in the present case i.e. as to whether value of wrapping paper used for packing of paper is to be added in the assessable value of paper or not, stands d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating authority should have allowed their claim for the period from April, 1980 to March, 1984 and not only for the disputed period. 3. We do not find any merit in the plea of the appellants. Proforma credit stands allowed to the appellants in terms of the remand order of the Commissioner (Appeals). As such the authorities below were justified in restricted the credit only to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal's decision in the case of Larsen & Toubro v. CCE - 1993 (64) E.L.T. 302 (Tri.) and has argued that Special Excise duty was also held as entitled to the benefit of Proforma credit. However, we find that the above decision specifically refers to notification No. 131/85, dated 24-5-85 making it clear that wherever input exemption is provided for in respect of Basic duty, similar benefit is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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