9911796707
TMI Blog1996 (8) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... Venkataramani, Member (T)]. This is an appeal against the order dated 5-3-1993 passed by the Commissioner of Central Excise (Appeals), New Delhi. In this case, the appellants, manufacture stainless steel and other alloy steel. H.R. Flats of stainless steel had been declared as one of the inputs in the Modvat declaration under Rule 57G of Central Excise Rules which they filed with the Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pheld in appeal by the Commissioner (Appeals). 2. We have heard Sh. R. Pal Singh, ld. Consultant for the appellants and Sh. Jhangir Singh, ld. D.R. 3. On a careful consideration, it is seen that Rule 57H of Central Excise Rules has two limbs, one pertains to such inputs which are lying in stock or are received in the factory after filing the declaration under Rule 57G for opting for the Modvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assistant Commissioner to take action in respect of them under Rule 57H. On the other hand, they had taken credit on 14-9-1991 even before filing the declaration. However, there are certain mitigating circumstances. The claim of the appellants that the H.R. Flats received by the appellants had not been issued for manufacture till the date of Assistant Commissioner s acknowledgement of their d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case do not also reveal any mala fides on the part of the appellants in the irregularity committed, in not making a formal application under Rule 57H in respect of inputs received prior to the date of filing the declaration under Rule 57G. Therefore, considering that Modvat credit scheme is essentially in the nature of a beneficial legislation, and on the peculiar facts and in the circumstances of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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