9911796707
TMI Blog1997 (8) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... emanded from the respondents on the goods which were removed to their other factories. The lower appellate authority remanded the matter for consideration of the grant of the Modvat credit in the following terms : "4. I have carefully gone through the records of the case. As rightly contended by the appellants while (sic) allegation in the show cause notice's was that the appellants had not received the input dip solution, resorcinol, formaldehyde as such and have also not declared them as inputs in terms of Rule 57G of Central Excise Rules, 1944 the impugned orders have proceeded on a different field. It has been held that the certificates issued under Rule 57 are not valid documents in the circumstances of the case and that the dip solut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... variation of duty in terms of Rule 57. 2. It is seen that the learned lower appellate authority has left the issue open for consideration for the purpose of grant of Modvat credit in the context of Rule 57J read with Rule 57E. A reading of the learned lower authority's order shows that in case the respondents have complied with the terms of Rule 57J, the benefit of Modvat credit has to be considered taking the certificate issued by the Superintendent as valid document for the purpose of grant of the Modvat credit under Rule 57E. 3. The learned JDR for the Department has referred to the grounds of appeal which are reproduced below : 1. Commissioner (Appeals) has erred in ordering that the certificates issued for payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de and dip solution." 4. It is seen from the grounds of appeal as above that the exception has been taken in regard to the documents which have been held to be valid by the learned lower appellate authority for the purpose of taking the Modvat credit. The learned JDR has reiterated the grounds of appeal. 5. We observe that this is a case where the duty was demanded subsequent to the clearance of the goods in respect of the goods which were captively consumed. In such a situation the only evidence that would be available for payment of duty would be in the PLA register or other statutory records and in the absence of any documents, a certificate issued by the jurisdictional Superintendent can be taken to be a valid document for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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