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TMI Blog1990 (1) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... sallowing Modvat credit of Rs. 5, 90, 900/- taken in January, 1987 ; and (ii) No. GL-6(7)/RKL-1/86/1443 dated 9-6-1987 disallowing Modvat credit of around Rs. 2.17 crores taken in March, 1986 to April, 1987 as per the statement contained in the Order-in-Appeal. Under the above-mentioned Order-in-Appeal the Collector of Central Excise (Appeals) had allowed the appeal filed before him by SAIL, holding them to be eligible for the benefit of Modvat credit relating to payment of duty subsequent to the original payment of duty at the time of clearance of the goods, supported by Gate Passes. In the appeals before us, strong reliance has been placed on the provisions of Rule 57E prior to its amendment w.e.f. 15-4-1987. It has been contended that on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the total amount mentioned in the month-wise statement of credit reproduced in the order of the Collector does not relate only to the credit arising from escalation of the bill amounts and the consequential extra recovery of duty. Part of the amount relates to normal credit which, however, had been rejected on the ground that they were permitted to avail of Chapter-X procedure for bringing non-duty paid inputs and as such it was not open to them to avail of Modvat facility. 4. We have given careful consideration to the arguments advanced by both sides. We are in full agreement with the decision of the Collector (Appeals) applying the provisions of 57A and holding the present respondents to be eligible to get the benefit of Modvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction of both Rules would definitely point to the view taken by the Collector of Central Excise (Appeals) in his orders. 5. It was pointed out at this stage by both the sides that the total amounts of credit mentioned in the Chart contained in the Collector s Order-in-Appeal are not exclusively relatable to the escalation factor. Part of the amounts relates to the issue of disallowance of the credit by the Supdt. on the ground that the respondents were already having L-6 licence and hence they should have brought the goods under Chapter-X procedure and as such they were not eligible for Modvat credit. Shri Mookherjee pointed out that this issue has already been decided by the Assistant Collector when the matter was remanded to him by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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