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TMI Blog1998 (8) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... or waiver of pre-deposit and stay on recovery of Rs. 36,356.20 denied to the appellant/applicant as Modvat credit. The applicants have initially applied for taking the Modvat credit under Rule 57A after filing the declaration under Rule 57G. The authorities directed that Modvat credit under Rule 57A will not be available on rolls for Rolling Mill because, these are part of the machinery. The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Opposing the contention, ld. JDR Shri T.A. Arunachalam states that reference to 57A and judgment of the Tribunal in the case of Union Carbide India Limited is not relevant in view of the fact that the issue before the Tribunal is regarding admissibility of Modvat credit under Rule 57Q. The declaration for the same was admittedly filed after the stipulated period of 3 months. Therefore, the Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 57T is within the time or not. I am of the view that filing of declaration within a particular time is only of procedural nature. The declaration filed initially under Rule 57G should be taken to have been filed under Rule 57T in the facts and circumstances of this case. From that view, there is no delay in filing the declaration. Consequently I allow the appeal with consequential relief to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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