9911796707
TMI Blog1997 (8) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... : Justice U.L. Bhat, President]. The appellant, an SSI unit, engaged in the manufacture of kraft paper commenced production on 1-9-1994, did not pay duty till the exemption limit came to be crossed and was registered on 21-11-1994. The appellant received capital goods on 27-8-1994, but filed declaration under Rule 57T of Central Excise Rules, 1944 only on 12-12-1994, three months and 15 days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not have been condoned in this case. This order is challenged by the assessee. 3. The benefit of credit under Rule 57Q of the Rules is sought in this case in respect of capital goods received on 27-8-1994, Rule 57T of the Rules required the appellant to file declaration with the jurisdictional Assistant Collector furnishing various particulars referred to in this Rule. The declaration is requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 months from the date of receipt of the capital goods. It must be remembered that appellant had commenced production as early as on 1-9-1994, though he obtained registration much later. There was nothing to prevent him from filing declaration either when capital goods were received or atleast when production commenced, though the actual availment of the benefit was required to be postponed to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited by time frame. In these circumstances, the Assistant Collector was not justified in treating the case one where the requirement of Rule 57T of the Rules has been complied with. Collector (Appeals) was justified in holding that the appellant was ineligible to avail benefit of Modvat credit under Rule 57Q of the Rules in regard to the particular capital goods covered by the belated declaration. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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