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TMI Blog1992 (9) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, for the Appellants. [Order], - The subject appeal has been filed by M/s. Shilpa Re-rollers Kamptee, Road, Nagpur against the impugned order as above, by which the Assistant Collector Central Excise, Nagpur has confirmed the demand for Rs. 11,39,229/- on the ground that the modvat credit was taken late i.e. 3-10 days later than the date of receipt of the input and that modvat credit wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han the receipt of inputs. The appeal is against this order. 3. Shri N.K. Kapoor, Advocate appeared for Personal hearing on 17-8-1992 at Bhopal when he reiterated the grounds as per the appeal memorandum. 4. I have given careful consideration to the submission made in the appeal. The short issue here is regarding the maintainability of the order by the Assistant Collector as above. 5. The groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents can follow as per Notification 25/87 was cancelled by subsequent Notification 117/87 and further that the appellant could not produce evidence regarding delay in receipt of duty paid documents due to transport, the Assistant Collector disallowed the modvat credit. 7. I am afraid I cannot subscribe to the above views. As observed by the Honourable Tribunal in the cited case law above in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompanied by the duty paying documents, in terms of the proviso clause. This was amended by Notification 25/87, dated 1-3-1987, which provided that the documents can follow within such period as the Collector may permit. After the amendment by Notification 117/87, the position has only been made simpler in that it is sufficient now if the inputs are received under the cover of the duty paying docum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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