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TMI Blog1995 (7) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... under Notification 45/89, dated 11-10-1989 could be given based on the declaration earlier filed when Notification 27/87, dated 1-3-1987 was in vogue and which came to be rescinded. The lower appellate authority s interpretation in this regard is as under : A perusal of Rule 57-O would indicate that a manufacturer intending to take credit is required to file a declaration with the Asstt. Collector of Central Excise giving the description of the final products manufactured in his factory and the inputs intended to be used in each of the said final products and such other information as the Asstt. Collector may require and the Rule further stipulates that such a manufacturer after having filed the said declaration, may after obtaining the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued on 11-10-1989 after a lapse of 47 days. The Notification No. 27/87 was not superseded by the Notification No. 45/89. Since continuity of notification for a period of 47 days on account of rescinding Notification No. 27/87 by virtue of Notification No. 37/89, dated 20-5-1989 was not there, it is an obligation on the part of factory to file a declaration under the Notification No. 45/89, dated 11-10-1989 read with provision Rule 57G before the credits are taken. There is relation between declaration and the Notification. Otherwise filing a declaration in pursuance of Rule is of no use. Therefore, the Rule and Notification have to be read with reference to each other. In the instant case, the assessee had filed a declaration on 3-3-1987 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the purpose for which declaration is filed and also the wording of Rule 57-O under which requirement of filing a declaration is mentioned. It is observed that Rule 57-O(1) read with sub-rule (2) requires filing of declaration. The said rule is reproduced below for convenience of reference : Rule 57-O. Procedure to be observed by the Manufacturer. - (1) Every manufacturer intending to take credit under this section shall file a declaration with the Assistant Collector of Central Excise having jurisdiction over his factory, indicating the description of the final products manufactured in his factory and the inputs intended to be used in each of the said final products and such other information as the said Assistant Collector of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , has to first file a declaration indicating the description of the finished product manufactured in the factory and the inputs intended to be used and it is only on the assessee furnishing the said information with concerned AC and the AC satisfying himself of the information furnished, and after obtaining a dated acknowledgement of the said declaration, the assessee can take credit of duty paid on the specified inputs. In the present case, Notification 27/87 had been rescinded and the assessee had stopped taking the benefit of money credit scheme as the same was not available under Rule 57K. After Notification 45/89 was issued the assessee again became eligible to take the benefit of money credit scheme and since they started taking the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Aluminium Co. v. Thane Municipal Corporation reported in 1991 (55) E.L.T. 454 (SC) have held that the requirement of filing of a declaration though procedural if not complied with did not entitle the assessees to the rebate of the concession as regards payment of octroi was concerned, as the authorities had no opportunity to verify the correctness or otherwise of the declaration. The Hon ble Supreme Court in the said case has observed as under : Having failed to file necessary declaration the company cannot turn around and ask the authorities to make verification of some records. The verification at the time when the raw material was still there is entirely different from verification at a belated stage after the articles have ceased to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee was availing the benefit of Notification 27/87 which came to be rescinded and it is only after about two months another notification bearing No. 45/89 was issued under which they started taking the benefit of money credit scheme without filing a fresh declaration. In view of the ratio of the ruling of the Hon ble Supreme Court and also that of the Hon ble High Court and also the decision of the Tribunal cited supra, the appellants were not eligible to take the benefit of money credit scheme without having filed a fresh declaration as envisaged under Rule 57-O read with Notification No. 45/87. This Bench of the Tribunal in the case of Sri Krishna Vanaspathi Products v. CCE, Coimbatore in A. No. E/395/91/MAS, decided on 6-6-1995 on ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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