9911796707
TMI Blog2000 (7) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : Gowri Shankar, Member (T)] The appellant asked for and obtained permission in 1971 to avail of the procedure under rule 56A. This procedure, very briefly permits the manufacturer to take credit of the duty paid on goods used by him in its manufacturing activities, to be utilised by him towards payment of duty on final product in which these goods are utilised. The appellant was grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransfer of the proforma credit lying to its credit to the Modvat account. Provision for such transfer is contained in sub-rule (3) of rule 57H as it stood at the relevant time. This transfer was refused by the Asst. Collector whose order has been confirmed by the Collector (Appeals) and it is this refusal which is challenged before us. 3. Sub-rule (3) of rule 57H provides for grant of permission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e term immediately before occurring in sub-rule (3) of 57H must be considered in the context of the remaining parts of the rule. In the former decision the Tribunal has also made a point that the rule must be so considered as to advance legislative intent. There can be little doubt that the object of the Modvat procedure was to enlarge, amplify and widen the scope of the procedure contained in 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t somewhat in excess of Rs. 6.33 lakhs in this account under protest. Such debit could have been made unless the procedures were in operation and the account books continued to be kept. The departmental representative is not able to deny that had the appellant received goods before making the 57G declaration, one or more consignments of the noodles on which duty had been paid, it would have been e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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