9911796707
TMI Blog1994 (5) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... for Modvat Credit in respect of the following two inputs :- (1) Wax Emulsion (2) Calcined Magnesite In coming to his decision, upholding the Order dated 30-1-1990 of the Assistant Collector of Central Excise, Barrackpore, the Collector (Appeals) has observed that as far as Wax Emulsion (where the Modvat Credit involved is Rs. 3,775.28) is concerned, they had failed to observe the provisions of Rule 57A under which it was mandatory for them to file the declaration to the jurisdictional Assistant Collector and obtain acknowledgement thereof before receiving the product which is intended to be used as inputs for manufacture of final product. Actually, the correct Rule in this connection is 57G, and not 57A as quoted by the Collector (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acked in the original packings of 100 bags. During transit from Salem in Tamil Nadu to Calcutta, one bag out of 100 bags was damaged. The consignment on receipt at Calcutta was found to contain 9940 kgs of calcined magnesite instead of 10,000 kgs. leaving a shortage of 60 kgs. The said Scientific Chemicals Products Pvt. Ltd. endorsed the Gate Pass to the Appellants. Shri Ghosh, learned Consultant submitted that no manufacture was involved in crushing the calcined magnesite in lump form to powder. He relied upon several decisions in this regard. The show cause notice in this regard has been issued on the ground that the inputs were not covered by the Gate Passes produced. Shri Ghosh then contended that the notice is barred by limitation. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admissible. 6. As regards the plea of time bar, we find the notice has been issued in September, 1988, before the amendment of Rule 57-I on 6-10-1988 inserting the time limit provision therein. Though this Bench had held in such cases also that time limit as in Section 11A will be applicable, an application under Section 35H has been proposed for referring such an issue to the Hon ble Supreme Court by West Regional Bench of the Tribunal in Collector of Central Excise v. Maradia Steel (P) Ltd. vide 1992 (59) E.L.T. 59 in view of the conflicting views of different High Courts in this regard. As we are remanding the matter for de novo decision about the applicability of Rule 57H for the other input Wax Emulsion , the plea of time limit for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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