9911796707
TMI Blog2001 (11) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... 1)(ii) of the Central Excise Rules, 1944. Such goods were removed from their Kankroli unit on debit of the requisite amount of the duty credit taken on them on their original receipt and are covered by the certificates to this effect issued by the Superintendent of Central Excise of the Kankroli range. On receipt of these inputs at the Banmore unit, the credit of the amount as reflected in such certificates is taken at this unit and used for payment of duty in respect of the excisable goods cleared from there. This procedure is objected to by the Central Excise authorities at the Banmore unit and accordingly the proceedings were initiated against the party. These proceedings culminated in the Asstt. Collector of Central Excise, Gwalior Dn. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the inputs could be removed only on the gate pass issued under Rule 52A after payment of duty and which alone can be the proper document for allowing the credit. The lower appellate authority consequently allowed the appeal of the department by setting aside the order passed by the Asst. Collector. 2. This appeal is against the above order of the Commissioner (Appeals). I have heard Shri M.P. Devnath and Shri Shekhar Vyas, Advocates for the appellants and Shri B.C. Mahey, SDR for the respondents. The ld. Counsel for the appellants apart from reiterating the findings arrived at by the original authority in his order. Further referred to the table prescribed under Notfn. No. 16/94-C.E. (N.T.), dated 30-3-1994 at Sl. Nos. 10 and 13 of which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that in terms of the provisions of Rule 57F(1)(ii) the goods are to be removed only on payment of duty as if they are manufactured in that unit. Therefore, the same could be done only under the authority of a GP1. In my view such restricted interpretation placed on the provisions of this rule is not tenable. There is no specific direction in this rule that the goods could be removed on payment of duty only on the authority of a GP1. Moreover, since the Government under the powers conferred on it in Rule 57G itself has provided that the certificates issued by the Superintendent and the subsidiary gate passes are the prescribed documents on the strength of which, the Modvat credit could be availed, it is not open to the departmental autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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