The respondent assessee is a manufacturer of motor vehicles.
After receipt of those inputs the price of those inputs stood revised by the supplier cum manufacturer of the inputs and companysequently additional duty became payable on the enhanced price which the assessee paid during the period 19.12.1986 and 28.10.1987.
The credit, however, for the aforestated amount so paid was taken between the period 16.8.1987 and 30.12.1987.
The differential duty in respect of which credit was so taken was in the sum of Rs.6,43,994.47.
Assessee had received inputs under the companyer of specified documents between the period 21.4.1986 to 2.4.1987.
KAPADIA, J. In this civil appeal filed by the department the short question which arises for determination is whether the assessee was entitled to avail MODVAT credit on differential duty paid during the period 21.4.1986 to 2.4.1987 in respect of inputs received in his factory during the year 1986 87 which inputs were utilized between the period 16.8.1987 and 30.12.1987.
