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TMI Blog2009 (2) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... filed two applications - one for extension of stay granted vide order No. S/343/94 dated 12-7-94 and the other for early hearing of this matter. I find that this appeal is of the year 1994 and though the stay had been granted on 12-7-94, the appeal could not be heard as due to various reasons this matter was not listed. Accordingly the early hearing application is allowed and the matter is taken u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant and imposed penalty of Rs. 5,000/- on them under Rule 173Q. The Commissioner (Appeal) vide the impugned order-in-appeal dated 4-5-94 upheld the Assistant Commissioner s orders. It is against this order that the present appeal has been filed. 3. Heard both the sides. 3.1 Shri Abhishek Jaju, Advocate, the learned Counsel on behalf of the appellant, pleaded that while the inputs had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal Representative, pleaded that the Modvat declaration under Rule 57G of the Central Excise Rules, 1944 was mandatory for taking Modvat credit in respect of any inputs, that in this case, admittedly, the inputs had been received prior to the filing of declaration and, therefore, Modvat credit was not admissible and that the Tribunal in the case of Punjab Paint Colour Varnish Works Pvt. Ltd. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 93. From the Assistant Commissioner s order, I find that the receipt of inputs is not disputed. The only point of dispute is as to whether Modvat credit could be allowed even though the inputs had been received prior to the filing of Modvat declaration required under Rule 57G of the Central Excise Rules. On this issue, I find that Division Bench of the Tribunal in the case of Kerala State Electron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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