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TMI Blog2000 (9) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. [Order]. - Heard. The Stay application of the applicants was dismissed by the Tribunal vide Order dated 7-7-2000 as none appeared on their behalf to prosecute the same. The present miscellaneous application has been filed by them seeking recall of that order of the Tribunal on the ground that the Counsel was taken ill all of sudden due to severe headache and on that account he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VI of Rule 57H of the Rules, on the ground that no document was produced evidencing payment of duty on the inputs and as the Modvat credit of the amount in question could not be claimed. 3. Apparently the applicants have strong prima facie case as the Clause IV of Rule 57H was not on the statute at the time when the Modvat credit had been claimed. Therefore, stay application of the applican ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stock register up to the date when their registration as dealer was actually cancelled by the Excise Department on 5-1-1996. They however contested the correctness of the notice on the ground that the name, address and the premises given in the Registration certificate for trading and manufacturing were the same and they availed the Modvat credit, after their registration as manufacturer on 15-12- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t very date. They also applied for the availment of the Modvat credit in respect of the goods (inputs) in stock with them at that time which were initially received by them as a dealer. This prayer was made by them under Rule 57H of the Rules to the Excise Department. After receiving the acknowledgment of the Excise Department, they accordingly took the Modvat credit. Their address, name and premi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time, they were registered as traders. But they admittedly got themselves registered as manufacturers and as such they were entitled to ask for Modvat credit on those goods, being inputs of their final products. No fresh document was required to be issued by them as traders in their favour as manufacturer when their name, address and premises remained the same after the change in their registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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