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TMI Blog1991 (2) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that application for transitional period under Rule 57H was filed on 10-6-1986, i. e., after the expiry of more than two months from 31-3-1986 which was the last date upto which transitional period credit could be allowed. This view was confirmed by the Collector of Central Excise (Appeals) in the impugned order. Hence, this appeal. 3. We have heard Shri V. Lakshmikumaran, learned Advocate for the appellants and Shri S. K. Sharma, learned JDR for the respondent. 4. Shri V. Lakshmikumaran, submitted that neither any time limit is specified nor was application required to be filed under Rule 57H(1) of the Central Excise Rules. Transitional provisions in respect of the MODVAT Scheme are contained in Rule 57H. He drew our attention to su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions in the Central Excise Rules, particularly, Rule 57H(3) or 57G(1) which require making of an application as a condition precedent for availing of the benefit provided under particular provision. He stated that apart from this legal position, on facts the appellants have filed declaration on 31-3-1986 in the letter addressed to the Assistant Collector on 31-3-1986 which was acknowledged by the Department on the very date in which it was clarified that final product manufactured in the factory as well as it intended to use inputs. Further it has been specified in the letter as option to avail benefit under Modvat Scheme. This declaration filed by the appellants well in time can be considered as an application which was duly filed w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of hearing on 4-2-1991. [Order per: S. K. Bhatnagar, Member (T)]. - With due respects to my learned brother Member (Judicial) I would like to observe as follows :.- The learned Counsel has stated inter alia that Rule 57H does not talk about filing of declaration or for making application for availing this rule. I am unable to accept this contention because it requires the Assistant Collector allow the credit of duty subject to his satisfaction in respect of conditions mentioned therein and by necessary implications therefore the facts were required to be declared and an application was required to be made as otherwise it will become very difficult if not impossible for the department to deal with the matters and find out the facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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