9911796707
TMI Blog2002 (8) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... t is that the capital goods was received during the period of July, 1994 to July, 1995 when their factory was under construction and they applied for the registration with the Central Excise authority on 31-7-95. The appellants also filed the declaration even prior to their application for registration on 26-6-96. The contention of the appellant is that prior to registration when they received the capital goods, the benefit cannot be denied on the ground that the goods were received 3 months prior to the filing of declaration. He relied upon the following decisions of the Tribunal: (1) 1997 (95) E.L.T. 522 - Seven Hills Papers (P) Ltd. v. Commissioner of C. Ex., Guntur. (2) 2000 (120) E.L.T. 352 (Tribunal) - Commissioner of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Seven Hills Papers (P) Ltd. v. Commissioner of Cus. C. Ex., Guntur (supra) taking into consideration the letter dated 26-11-1994 issued by the Board held that where a new factory comes into existence, the credit can be allowed in respect of capital goods when the capital goods entered into production, the Tribunal relied upon the letter issued by the Board on 26-11-1994 and held as under : It is no doubt true, going by the language of the Rule, that the Assistant Collector can condone the delay in filing the declaration only for a maximum period of 3 months from the date of receipt of the capital goods in the factory. In other words, what is apparently implicit in the Rule is submission of declaration simultaneously on re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led after receipt of the capital goods. But the manufacturer should be required to file an explanation for the delaying in filing the same. Our attention has been invited to Section 2(e) of the Central Excise Act, 1944, which defines factory, inter alia, as any premises wherein which excisable goods are manufactured on process connected with the production of excisable goods is being carried out on or is ordinarily carried on. It is also pointed out that the proforma prescribed for the declaration contains a column to furnish the date of registration under Rule 174 of the Rules. Rule 174 of the Rules requires registration by every person, who inter alia manufacture excisable goods. Thus, registration is necessary for commencement of produ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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