9911796707
TMI Blog1996 (4) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 57H on empty glass bottles held on stock on the date of filing the declaration vide their application dated 4-2-1988 which was not included in the first claim; (2) a claim filed on 19-2-1988 under Rule 57H for an amount of Rs. 26,250/- representing a consignment of essence received in the factory on 4-3-1987; and (3) a claim filed on 6-12-1989 for transfer of an amount of Rs. 38,019.74 from RG 23 Part II (held under Rule 56A) and RG 23 A Part II (kept under Rule 57A). The claim were rejected by the Assistant Collector of Central Excise, Jaipur division. Their appeal to the Collector of Central Excise (Appeals), New Delhi was rejected by that authority with the observation that apart from other grounds for rejection of the credit c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (P) Limited v. Collector of Central Excise - 1993 (68) E.L.T. 209. Further, as regards the credit of duty which was due to them for the receipts of inputs in the period prior to the said date and which had been received prior to their filing of declaration it was to be decided on merits with reference to the provisions of the relevant sub-rules of Rule 57H of Central Excise Rules. The Assistant Collector had disposed of the matter against the appellants taking the stand that they should have claimed the credit under Rule 57H at the time of their filing of their first claim. He took the view that Rule 57H refers to transitional provisions which apply when the assessee files the claim for the first time and not for a subsequent claim. While w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llector s order that the glass bottles had been sent by manufacturers thereof, not to the appellants, but to M/s. Glass and Ceramic Decorators who affixed ceramic labels thereon and supplied them to the appellants after making an endorsement on the Gate Passes. Such endorsements in Gate Passes in favour of Manufacturers availing goods covered by the Gate Passes are made by the party in whose name the Gate Passes are issued if they transfer the goods in their entirety. Here the bottles which were sent to the other party had been unpacked by them for affixing the ceramic labels and thereafter they were sent to the appellants. It was really a case which required to be regulated under Rule 57F(3) and the affixing of the labels was by way of a j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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