Whether Range Office can be considered as an extension of the Assistant Collector's Office for purposes of filing declaration under Rule 57G - Central Excise - 38/90-CX.8

Whether Range Office can be considered as an extension of the Assistant Collector's Office for purposes of filing declaration under Rule 57G Circular No. 38/90-CX.8 Dated 11-7-1990 [From F. No. 267/93/88-CX.8] Government of India Central Board of Excise Customs New Delhi Subject : Whether Range Office can be considered as an extension of the Assistant Collector's Office for purposes of filing declaration under Rule 57G. I am directed to invite your attention to instruction issued vide Board's F.No. 267/1/87-CX.8, dated 5-2-1987 whereby, it was clarified that credit under Modvat scheme has to be allowed to an assessee from the date on which he filed the declaration either with the Range Superintendent or with the Assistant Collector. Objections have been raised by the AG's Audit that officer with whom the declaration is required to be filed under Rule 57G is the Assistant Collector and not the Range Superintendent. Audit is therefore of the view that Modvat credit availed by the manufacturers prior to receipt of declaration by Assistant Collector's is not correct. The matter has been re-examined by the Board. It is observed that the Range office cannot strictly be consider as an extension of the Divisional Office. Instructions issued vide Board's aforesaid letter 267/1/87-CX.8, dated 5-2-1987 are withdrawn with immediate effect. All pending cases may be decided in the light of the these instructions. Trade and field staff should be suitably informed. Receipt of this letter may please be acknowledged.