9911796707
TMI Blog2013 (10) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... losing balance as on 28.10.1998 is 228.543 M.T. and it nowhere indicates that material is same for which invoices are produced for claiming the credit under Rule 57H as no break up for various type of alloy with their sizes has been indicated - The Commissioner held that basic requirement of Rule 57H has not been fulfilled - I do not find any infirmity in this finding of the Commissioner as he has made this observation after seeing the invoices and records – Decided against Assessee. - E/423/2005-EX[SM] - Final ORDER NO. 57495/2013 - Dated:- 4-9-2013 - Mr. Sahab Singh, J. For the Appellant: Shri Sudhir Malhotra, Advocate For the Respondent: Shri A. Jain, AR JUDGEMENT Per Sahab Singh : This appeal is filed by M/s Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Appeal. 3. Heard both sides. 4. I find that the appellants applied for transitional Credit under Rule 57H of the Central Excise Rules. Rule 57H reads as under:- Rule 57H. Transitional provisions. 1. Notwithstanding anything contained in rule 57G. A manufacturer intending to avail of credit of duty on inputs received by him immediately before obtaining acknowledgement of the declaration made under that rule, shall file a declaration under this Sub-rule with the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise stating that:- a) Such inputs are laying in stock, or are received the factory after filing the declaration made under Rule 57G; or b) Such inputs are used in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be verifiable with duty paying documents and invoices. Commissioner (Appeal) in the impugned order has observed that the appellants have entered in raw material register showing the inputs as steel from April 98 to 28.10 98 whereas invoices available in the file show the description of inputs as Alloy Bars-85x7mm, Alloy Bars-110x9mm, Alloy Bars-65x6mm. Commissioner (Appeal) has observed that closing balance as on 28.10.1998 is 228.543 M.T. and it nowhere indicates that material is same for which invoices are produced for claiming the credit under Rule 57H as no break up for various type of alloy with their sizes has been indicated. The Commissioner held that basic requirement of Rule 57H has not been fulfilled. I do not find any i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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