9911796707
TMI Blog2000 (10) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... 57H was also filed seeking permission of the Asstt. Commr. for taking credit in respect of 9 consignments of inputs lying with the appellants stock on the date of filing of the declaration under Rule 57G. The Asstt. Commr. granted permission in respect of 5 invoices but remained silent in respect of balance 4 consignments. The appellants repeatedly approached the Asstt. Commr. for grant of permission for taking Modvat credit in respect of the balance 4 consignments, but without any response from him. Ultimately, after intimating the Asstt. Commr., the appellants took credit on their own on the ground that Rule 57H was amended by way of insertion of sub-rule (4) vide Notification No. 8/93-C.E. (N.T.), dated 2-11-1993 whereby the assessee co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmr., he did not decide upon their application filed under Rule 57H in respect of 4 balance consignments. He submits that in fact there was no requirement to obtain the specific permission of the Asstt. Commr. because the appellant was entitled to take the credit after obtaining the dated acknowledgement of the declaration. The appellants were seeking permission because they were not aware of the amendment carried out under Rule 57H and when they became aware of the fact, they took the credit after intimating the Asstt. Commr. As such no fault can be found by the appellants on this score. In any case, the learned Advocate submits that show cause notice was issued only on limited point of taking credit without seeking prior permission wherea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered the submissions made from both sides. This is a peculiar case of non-action on the part of the Asstt. Commr. and subsequently deriving the benefit out of his own non-action. The appellants filed declaration under Rule 57H which was not considered by the Asstt. Commr. in respect of 4 balance consignments for a long period of 2 years in spite of the appellants requesting him to do so and issuing reminders to that effect. Appellants took credit on their own after proper intimation to the Asstt. Commr., and that too on the basis of the amended provisions of Rule 57H which authorised them to do so. The Revenue has now come up with a stand that the credit has been taken after a period of 2 years. The Revenue cannot be allowed to take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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