9911796707
TMI Blog1998 (11) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessees manufactured sugar and used gunny bags to pack the sugar in. Such gunny bags were declared to be eligible inputs only w.e.f. 16-3-1995. The assessees filed the requisite declaration under Rule 57H(1) in order to take Modvat credit of the duty paid on the gunny bags lying in the stock. It appears that no show cause notice was issued but that the assessees were directed to appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Commissioner cited the Tribunal judgment in the case of Tripty Drinks (P) Ltd. v. CCE., Bhubaneswar reported in 1997 (92) E.L.T. 526 (Tribunal) as in the case of Bengal Sefety Industries v. C.C.E., Calcutta reported in 1997 (92) E.L.T. 81 (Tribunal). In these judgments, it was held that substantive benefit could not be denied merely because of procedural lapse. He held that there was no reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L.T. 606 (Tribunal) 3. Jayana Time Ind. Ltd. v. C.C.E. - 1997 (93) E.L.T. 245 (Tribunal) 4. Poddar Udyog Ltd. v. C.C.E. - 1997 (95) E.L.T. 438 (Tribunal) 4. Shri Arunachalam, ld. DR reiterated the submissions in the appeal memorandum. He, further, stated that the finding of the Commissioner in paragraph 7 of the impugned order is not borne out on perusal of the order-in-original. He stated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not in doubt, the Assistant Commissioner confined the rejection only to the issue of dealers not being registered. 6. I have carefully considered the submissions made. Rule 57H is designed to extend credit facilities on the goods which are already received and stored in the factory. While it may be true that the rule required, the trader be registered with the department, where the input was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de novo action. I do not consider it to be appropriate. The Asstt. Commissioner s order specified that the duty paying documents were examined. The proceedings initiated by him were not on the grounds of the duty paid nature but on the ground that the invoice was not in conformity. I, therefore, do not consider it proper to remit the proceedings back to the Asstt. Commissioner. 8. Upholding the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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