9911796707
TMI Blog1992 (5) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the Department against the order of the Collector of Central Excise (Appeals), Madras, dated 25-8-1989 setting aside the order of the Assistant Collector, Mysore, dated 7-12-1988, and allowing MODVAT Credit in favour of the respondents herein in respect of the inputs lying in stock with the respondents and received in between 1-3-1986 and 31-3-1986 holding that the declaration need not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee between 1-3-1986 and 31-3-1986. The learned Counsel submitted that Rule 57H categorically states that the inputs should have been received between 1-3-1986 and 31-3-1986 and it does not state with reference filing of the declaration in terms of Rule 57G. The learned Counsel also placed reliance on the ruling of the North Regional Bench reported in 1991 (56) E.L.T. 566 in the case of Sw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under Rule 57G (emphasis supplied). Therefore, we are not able to accede to the plea of the learned Counsel that filing of a declaration under Rule 57G by an assessee is a pre-requisite to avail of the benefit of transitional provision under Rule 57H of the Central Excise Rules. We find support for our view in the North Regional Bench ruling cited supra. Therefore, considering the admitted fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived between 1-3-1986 and 31-3-1986. A period of one month at that time was considered adequate for such a contingency. There is nothing in: Rule 57G or 57H to say that a declaration in respect of such inputs was required to be filed within a particular period of time to avail of the facility of Rule 57. What stands out is that in terms of Rule 57G eligibility to avial of MODVAT Credit starts f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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