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TMI Blog2006 (8) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order]. This appeal challenges the order dated 23-8-2004 made by the Commissioner (Appeals), Gwalior holding that the Modvat credit of Rs. 24,752/- was correctly denied to the appellant by the adjudicating authority which made the order on 21-2-2003. The Modvat credit was denied in respect of goods on the ground that it was taken by the assessee after expiry of six months from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Central Excise, Meerut reported in 2001 (131) E.L.T. 82 (Tri. Del.), pointing out from paragraph 5 thereof the proposition that these sub-rules (3) and (5) of Rule 57G call for harmonious interpretation and since the goods were cleared, in that case, from the custody of the Airport authority on later date beyond six months, that date should be reckoned for computing the period of six m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of their issue. 4. Rule 57G of the said Rules of 1944 provided for procedure to be observed by the manufacturer enabling the manufacturer intending to take credit of the duty paid on inputs under Rule 57A to file a declaration as contemplated under sub-rule (1) and take credit of the duty on the inputs received by him under sub-rule (2). The necessary procedural safeguards were also provided u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o such cases where it becomes impossible for the assessee to receive the goods in the factory under the invoice by virtue of seizure made while the goods were in transit. The very fact that the goods were in transit on the same date i.e. 28-9-97 under the invoice to the factory address of the assessee would show that, ordinarily the goods would have been received in the factory of the assessee aro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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