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TMI Blog2013 (10) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... albaru Forgings (hereinafter referred to as Appellants) against Order-In-Appeal No. 555/CE/JAL/2004 dated 29.11.2004 passed by the Commissioner (Appeals), Central Excise, Jallandhar. 2. Brief facts of the case are that Appellants are availing small scale exemption under Notification No. 8/1998 dated 28.02.1998 for goods cleared for home consumption and modvat facility for export clearances. It wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated by the Assistant Commissioner vide Order-In-Original No. 78/2003 dated 25.08.2003 against the appellants. The Order-In-Original was challenged by the appellant before Commissioner (Appeal), who vide impugned order has rejected their appeal. Appellants are in appeal against the impugned Order-In-Appeal. 3. Heard both sides. 4. I find that the appellants applied for transitional Credit under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of such inputs. Under this Rule a manufacture intending to avail the benefit under this Rule has to file a declaration with the Assistant Commissioner. Also this Rule applies to inputs received by the manufacturer immediately before obtaining dated acknowledgement of the declaration. Appellants have claimed the credit under this Rule in respect of inputs lying in stock on 27.10.1990 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and against in respect of inputs received in October also. 6. Other condition for availing the credit under Rule 57 H is that input credit 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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