9911796707
TMI Blog1988 (1) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... on which date they filed declaration for availing of MODVAT credit. The appellants filed declaration for availing of MODVAT credit as required under Rule 57G of the Central Excise Rules with the jurisdictional Assistant Collector of Central Excise on 27-3-1986 and obtained acknowledgement on 2-4-1986. One of the inputs declared for MODVAT purpose was Lactose falling under Chapter XVII of the CET Act, 1985. However, in 1986 at the relevant time material eligible for MODVAT credit by Notification 177/86, dated 1-3-1986 did not include those goods falling under Chapter XVII of the CET Act, 1985. However, with effect from 1-3-1987 the coverage of MODVAT was widened by Notification 83/87 and in this goods falling under Chapter XVII were also inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground to deny to them the benefit for which they are otherwise eligible. 3. Shri K.M. Vadivelu, the learned D.R. appearing for the Department contended that declaration filed by the appellants in March 86 would be of no avail as at that time Lactose was not one of the items specified under Notification No. 177/86, and that the appellants ought to have filed fresh declaration in March 87 when the MODVAT Scheme was extended to cover the item. He further pointed out that the provisions of Rule 57G relating to declaration are very specific which lays down that only on and from the date of acknowledgement of their declaration, the manufacturer can avail of MODVAT credit on the inputs. 4. The submissions made by the learned Counsel and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to take MODVAT credit under Rule 57A shall file a declaration with the jurisdictional Assistant Collector giving the description of the input and the final product, and may take MODVAT credit on the input after obtaining acknowledgement of the declaration from the Assistant Collector. In the case of the appellants a declaration was made under Rule 57G in respect of Lactose only in June 87. Therefore, in terms of Rule 57G they are eligible to take credit only from the date of obtaining the acknowledgement of the declaration and not prior to that date. This is clearly the provisions of Rule 57G. The contention that since they had already included the material in their declaration filed in 1986, and that therefore, they were eligible to ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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