9911796707
TMI Blog1996 (7) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Tariff Act, 1985. The appellants are availing credit facility on the strength of the declaration filed by them under Rule 57G. While checking the RT 12 returns for the month of February, 1994, the Central Excise officers observed that the appellants have availed Modvat credit amounting to Rs. 20,793/- on the basis of photocopy of the Gate Pass No. 0723, dated 25-1-1994. The Department alleged that since the appellants did not have the original duty paying documents, they were not entitled to avail credit of duty paid on inputs under the Modvat scheme in respect of this photocopy of the gate pass. Accordingly, a show cause notice was issued to the appellants, asking them to explain as to why Modvat credit amounting to Rs. 20,79 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 701 (Tribunal) = 1990 (26) ECR 412. In support of his contention that Modvat credit cannot be denied in routine or by mechanical approach even if documentation is defective so long as duty has been paid on inputs. 4A. Shri Y.R. Kilaniya, the learned DR appeared for the respondents and submitted that Rule 57G(4) stipulates A manufacturer of the final products shall submit to Supdt. of the Central Excise the original documents evidencing the payment of duty along with extracts of Parts I and II of Form RG 23A every month and the Supdt., Central Excise shall after verifying their genuineness, deface such documents and return the same to the manufacturer . The learned DR submitted that the decision cited and relied upon by the appellants pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produce original document as the same was reported to be misplaced/lost. In the circumstances, I shall have to examine as to what the legal position and the case law on the subject was I find that the case law cited and relied upon by the appellants pertains to the period prior to 1-2-1990. I also observe that sub-rule (4) of Rule 57G was amended w.e.f. 1-2-1990. I also find that in the original rule prior to 1-2-1990, the word `original was not there whereas in the amended rule effective from 1-2-1990, the word `original was added. Thus in terms of the legal position, the original documents were required to be sent along with RT 12 return. In the instant case, the entry in RG 23A Part II, and RT 12 return was supported only by photocopy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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