9911796707
TMI Blog2003 (1) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... l from Revenue challenges the following finding of the Collector (Appeals) : 6. I find considerable force in the submissions above. A similar issue has already been decided by the Hon. Tribunal in the case of CCE v. Formac Engineering Ltd. reported in 1991 (56) E.L.T. 791 (T) where in it was held that under Rule 57G the procedural requirement is that the manufacturer before taking credit should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclaration was filed on 12-3-86 and credit was taken only thereafter (i.e. in May 86). In the circumstances, the credit was availed correctly in terms of Rule 57G itself as held in the cited case above. Therefore the Assistant Collector s order is not maintainable on this account and has to be set aside. 2. The ground in the appeal memorandum reads as follows : the facts of the cited case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-4-86 its effect starts prior to that. The ground made above by the Revenue therefore does not sustain. 4. The next ground, that such credit was available only following Rule 57H and that there was no declaration filed under that rule, does not come out of the original proceedings. Even otherwise where deemed credit is available in terms of Rule 57G, 57H cannot come into play. 5. The appeal d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
