9911796707
TMI Blog1991 (9) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... lector of Central Excise, Ranchi holding that the unutilised balance as on 1-3-1986 in the RG-23 account maintained by them could not be utilised by them towards payment of duty on their final product, cement, on and from 1-3-1987 when Modvat Credit facility was extended to cement. Appeal No. E-153/88 had been filed by the appellants directly while a second appeal registered under E-185/88 was filed on their behalf by their learned Consultant enclosing copies of their appeal and enclosures. As the earlier appeal of the appellants is disposed of by this order the latter one is infructuous and is dismissed accordingly. When the appeal was called, Shri R.M. Das, learned Consultant appeared on their behalf. He referred to the points spelt ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot cite any case law on the subject. 3. We have taken note of the submission of both the sides. We have gone through the record. Reliance has been placed on Section 6 of the General Clauses Act in support of the appellants proposition that the right accrued to them before the rescission of Notification 201/79 cannot be denied to them. The said provision lays down that where any enactment is repealed, then unless a different intention appears, the repeal shall not affect right or privilege, obligation or liability incurred under any enactment so repealed. We have considered the arguments advanced about this provision saving the unutilised balance of the credit which right had accrued to them. This plea does not appeal to us. The benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letters addressed to him wherein they had requested for permission to avail Modvat Facility in respect of the said unutilised balance of credit. They had cited Rule 57A (Modvat-Transition Provisions) in their letter dated 14th April, 1987 addressed to the Assistant Collector. The relevant Rule is 57H of the Central Excise Rules and not Rule 57A. 4. As can be gathered from the correspondence addressed by the appellants to the Assistant Collector and their appeals to the Collector (Appeals) and to this Tribunal and from the oral arguments advanced by them during the hearing, it is clear that what they want is transfer of unutilised balance of credit from the RG-23 Part III account which was dormant after 28-2-1986 to their new RG-23 Part II ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration. Here, the appellants were availing the benefit of Notification 201/79 only up to 28-2-1986 and this is not immediately before obtaining the dated acknowledgement of the declaration in March, 1987. The expression immediately before in certain provisions has been held to be synonymous with preceding the date. Even in the context of Rule 57H(1), the said expression was interpreted to cover inputs received before obtaining the dated acknowledgement but which were available for verification [Soft Beverages (P) Ltd. v. Collector of C. Ex. reported in 1989 (44) E.L.T. 66 (CEGAT-SRB) Madras]. Here the availing of the credit was, as stated above, not immediately before March, 1987 when declaration under Rule 57G was filed. Further, the input ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
