2001 (7) TMI 788

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..... Revenue has filed the present appeal, being aggrieved with the order passed by Commissioner (Appeals). I have heard Shri V.K. Chaturvedi, ld. SDR and Shri B.N. Chattopadhyay, ld. Consultant for the respondents. 2. The appellant filed a declaration under Rule 57G on 7-4-1998 in respect of his inputs slack wax to be used in the manufacture of paraffin wax and residue wax. Subsequently on 21-7-199 .....

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..... ng note of the provisions of Rule 57H observed as under :- Here Immediately before means inputs lying in stock before the receipt of dated acknowledgement and available for verification. Such an opinion has been held by the Honourable CEGAT in the case of Soft Beverages Pvt. Ltd. v. Collector - 1989 (44) E.L.T. 66 (Tri.). I also find that there is no time limit specified for filing applicat .....

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..... it. Since finished product can not be manufactured without raw materials, it is reasonable to hold that raw material has been used in making it . 3. The Revenue in their memo of appeal have reiterated that the expression immediately before as appearing in Rule 57H means filing of declaration immediately before Rule 57G declaration. However, the above contention is not acceptable inasmuch as a re .....

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