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TMI Blog1996 (7) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-1989 in their RG 23A part II but they filed declaration under Rule 57G on 6-2-1989 with the Assistant Collector, Central Excise. The respondents also filed an application for permission under Rule 57H on 3-2-1989. 3. The Additional Collector while adjudicating the case held that Rule 57H cannot be read and applied in isolation as it is a part and parcel of the Modvat scheme; that Rule 57H prescribed the procedure for availment of Modvat credit and even the Modvat credit earned under Rule 57H can be utilised as per the procedure prescribed under Rule 57G; that the party themselves took Modvat credit on 1-2-1989 prior to filing the declaration without permission and therefore, denied them the benefit of Modvat. 4. The Collector (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that Rule 57H does not talk of taking credit. It talks of allowing credit; that allowing credit shall mean availing credit. The learned Counsel submitted that credit was availed after filing the declaration. Summing up his arguments he submitted that in view of the specific case law and in view of the specific provisions under Rule 57H, their case was fully covered by the case-law cited and relied upon by them. He therefore, prayed that the appeal may be rejected. 8. Heard the submissions of both sides. I find that the short issue for determination before me is whether Modvat credit could be taken under Rule 57H before filing the declaration. Rule 57H stipulates as under : Rule 57H - Traditional Provisions - (1) Notwithstandin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before filing the application. In this view of the matter the ratio of the decision cited and relied upon by the respondents will not be applicable to this case. Another point that has emerged is whether the application filed on 3-2-1989 is a declaration. A declaration is a prescribed format under Rule 57G and has got certain information to be furnished. Now whether this application filed on 3-2-1989 amounted to declaration or not is a moot question. This point becomes necessary because Rule 57H talks of declaration and declaration is required to be filed under Rule 57G. Even if we say that the application filed on 3-2-1989 was a declaration for purpose of Rule 57H even then the Modvat credit was taken on 1-2-1989. Rule 57H also provides th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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