9911796707
TMI Blog1996 (4) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order]. - The brief facts of the case are as below : The appellants took Modvat credit in respect of certain inputs received under the subsidiary Gate Pass cum certificate. The goods were improted by M.M.T.C. and countervailing was paid on the goods between 11-12-1984 to 21-12-1984. In respect of these goods, M.M.T.C. issued a certificate in favour of M/s. Kirloskar Brot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey filed declaration under Rule 57G and thereafter inputs were received against subsidiary gate passes which are the prescribed documents as per the Board's notification. Hence, they are entitled to take the credit of duty under Rule 57A itself without resorting to Rule 57H. Hence, credit cannot be disallowed by applying Rule 57H in their case. 3. After hearing both the sides, Modvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to have been received. When the cut off date is prescribed even in respect of inputs lying in stock prior to the filing of declaration, it cannot be held that the cut off date would not be applicable in respect of inputs received after filing declaration. Interpretation of Rules cannot be given in a disjointed manner but has to be given by reading the sheme as a whole. In this view of the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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