9911796707
TMI Blog1998 (7) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : Jyoti Balasundaram, Member (J)]. The Revenue has filed the above application in terms of Section 35G(1) of the Central Excise Act, 1944 for reference of the following question of law purported to have arisen out of the Tribunal s Final Order No. A/156/97-NB, dated 8-1-1997 :- Whether under Rule 57H prior permission of the Assistant Commissioner is necessary before the assessee co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of credit. The Revenue which is represented by Shri D.K. Nayyar, DR contends that the language of Rule 57H itself makes it clear that prior permission of the Assistant Collector is necessary before availment of credit of duty paid on inputs. He therefore, prays that the question of law as framed in the application may be referred to the Jurisdictional High Court. 2. Opposing the prayer, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y considered the submissions of both the sides. Rule 57H as it stood at the material point of time reads as under :- (1) Notwithstanding anything contained in Rule 57G, the Assistant Collector of Central Excise may allow credit of the duty paid on inputs received by a manufacturer immediately before obtaining the dated acknowledgment of the declaration made under the said rule if he is satisfie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specially when he has taken only credit only after filing the declaration and not on receipt of the inputs on his own . 5. In the case of E.M.C. Steelal Ltd., there is a clear finding that there is no stipulation in Rule 57H for containing prior permission of the Assistant Collector. The Tribunal has held that all that is necessary for the Assistant Collector s satisfaction is the fulfilment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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