1998 (9) TMI 316

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..... ejpal, Advocate, for the Respondent. [Order]. - The Commissioner of Central Excise, Mumbai-I has filed this appeal against the order dated 3-5-1994 passed by the Commissioner of Central Excise (Appeals), Mumbai. The Respondents are engaged in the manufacture of goods falling under Chapter 34 of the Central Excise Tariff Act, 1985 and are availing of Modvat credit facility under the Rule 57A of .....

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..... order by which he set aside the Assistant Commissioner's order by relying upon the Tribunal decision in the case of Kerala State Electronics Development Corporation v. CCE - 1991 (53) E.L.T. 128. 2. The ld. DR Shri S. Suman contended that the Commissioner (Appeals) has erred in relying on the decision of the Tribunal in Kerala State Electronic Development Corporation as that order was not a .....

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..... n 17-4-1990 and not on 22-2-1990 and the acknowledgment on their declaration on 17-4-1990 is also on their letter itself which was dated 29-3-1990. He also referred to the Assistant Commissioner's letter dated 23-5-1990 stating that the Respondents letter dated 29-3-1990 was received on 22-5-1990. It was further submitted that as per entry in their 23A Part I account the input was issued for manuf .....

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..... declaration had been acknowledged in June 1987 and the assessee took credit on the inputs received earlier in the month of May, 1987 on 30-6-1987 which was after the acknowledgement of their declaration. The department objected to this on the ground that the inputs had been received much earlier to the declaration and that the assessee ought to have followed the procedure under Rule 57H for taking .....

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..... the credit only after filing the declaration and not on receipt of the inputs on his own. In the present case also the Respondents had admittedly taken the credit only after the receipt of the acknowledgement from the Assistant Commissioner on 22-5-1990. The ratio of the above said decisions of the Tribunal, therefore come into play and applying that ratio, the impugned order is upheld and the app .....

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