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TMI Blog2010 (8) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... filled, denial of in respect of inputs lying in stock on or before10-4-95cannot be upheld - E/1327/2005-SM(BR) - 1101/2010-SM(BR)(PB) - Dated:- 31-8-2010 - Shri M. Veeraiyan, Member (T) REPRESENTED BY : Shri Vikrant Kakria, Advocate, for the Appellant. Shri R.K. Gupta, SDR, for the Respondent. [Order (Oral)]. This is an appeal against the order of the Commissioner (Appeals) No. 620-C.E./APPL/MRT-I/2004, dated31-12-2004. 2. Heard both sides. 3. The relevant facts, in brief, are that the appellants filed declaration dated10-4-95under Rule 57G for the purpose of availing Cenvat Credit. After awaiting for permission of the Assistant Commissioner to give credit in terms of transitional provision, in December, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imit cannot be applied to documents on which credit was taken during the said period. In this regard, he relies on the decision of the Hon ble High Court of Punjab and Haryana in the case of Industrial Cables v. CCE, Chandigarh reported in 2009 (236) E.L.T. 658 (P H) wherein it has been held that amendment in Rule 57G introduced on 29-6-1995 cannot be applied to earlier period. 5. Learned SDR referring to the documents submitted by the learned Advocate submits that the declaration dated 10-4-95 according to the appellants own admission might have been received in the office of jurisdictional Central Excise officer on 12-4-95 and therefore, the declaration has not been filed within the specified time limit. The declaration of stock dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puts...... Therefore the appellants waiting for approval by the jurisdictional Assistant Commissioner cannot be faulted. Since the conditions have been fulfilled, the denial of credit amounting to Rs. 15,792/- and Rs. 2,14,769/- in respect of inputs lying in stock on or before10-4-95cannot be upheld. 7. The purpose of transitional provisions has to be viewed in proper prospective. The Rule 57G has allowed credit with effect from29-6-95prescribing restriction that the manufacturer shall take credit within six months period. For any manufacturer taking credit, they had to fulfil the condition of the time limit in respect of inputs covered by documents received from the date29-6-95onwards. At the same time, the decision relied upon by the H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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