9911796707
TMI Blog1998 (8) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, for the Respondents. [Order]. In this appeal filed by the Revenue the matter relates to the Modvat credit in respect of the diesel engines under the provisions of Rule 57T of the Central Excise Rules, 1944. 2. The respondents, M/s. Madanganj Marbles Pvt. Ltd., were engaged in the manufacture of marble slabs. They had installed a gangsaw marble machine in which the diesel engi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal, the Commissioner of Customs (Appeals) allowed the Modvat credit of Rs. 37,696/- on the ground that there had been substantive compliance of the law. 3. I have heard Shri T.A. Arunachalam, JDR, for the appellants/Revenue and Shri K.K. Anand, Advocate, for the respondents. 4. I have carefully considered the matter. I find that during the relevant time every manufacturer intending to take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Customs (Appeals) had not discussed the provisions of Rule 57T and had allowed the Modvat credit only on the ground that there have been substantive compliance of the law. He has observed that It is to be noted that in both the cases the original gate pass left indistinctly . From this it is not clear what he meant by saying that the original gate pass were left indistinctly. Admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proviso to Rule 57T(3) was in force. The assessee has received the capital goods through the dealers in violation of the provisions of Rule 57T(3) at the relevant time. Therefore, when the credit is availed in violation of the statutory requirement it cannot be considered merely a procedural lapse. The compliance of the statutory requirement was mandatory for availment of the credit. The orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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