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TMI Blog2014 (1) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... ). The authorities did not keep in view that availing of balance 50% was only rectification of the earlier inadvertent mistake committed by the appellant and the order of the Tribunal cannot be sustained - Decided against assessee. - C.M.A. No. 4067 of 2005 - - - Dated:- 20-2-2012 - R. Banumathi and K. Ravichandrabaabu, JJ. Shri T. Ramesh, for the Appellant. Shri K. Ravindranath, Standing Counsel, for the Respondent. JUDGMENT Whether Rule 57G, sub-rule (5) of Central Excise Rules can be applied to deny the balance amount of Modvat credit when portion of the credit has already been availed by the appellant against the invoices is the point falling for consideration in this appeal. 2. The appellant is engaged in the manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ESTAT dismissed the appeal holding that the period of limitation can only be computed from the dates of duty paying document [2005 (188) E.L.T. 325 (Tri.-Chennai)]. CESTAT further held that it was not obligatory for the Department to grant any permission to the assessee to avail the credit and while so the permission given by the Assistant Commissioner had no consequence. 4. Aggrieved by the same, the present appeal is filed by the assessee and the same is admitted on the following substantial questions of law : 1. In the facts and circumstances of the case, whether at all Rule 57G(5) can be applied to deny the balance amount of credit, when portion of the credit has already been taken against the invoices in dispute? 2. In the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , sub-rule (3), a manufacturer who avails Modvat credit has to take the credit of duty paid within six months from the date of issue of the documents specified under Rule 57G, sub-rule (3) of Central Excise Rules, 1944 and has to maintain the registers prescribed as RG-23 (Parts I and II) Account after making entries indicating the particulars of inputs received during the month and the amount of credit taken. The assessee should submit extracts of the pages along with the original duty paying documents evidencing the payment of duty as per Rule 57G, sub-rule (8). Modvat Rules provide for a time-limit for taking credit of the duty paid on the inputs. In terms of Rule 57G, sub-rule (5), the credit shall not be taken by the manufacturer after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or calculating the period of six months contemplated by Rule 57G, sub-rule (5) of the said Rules. Referring to the above judgment, in Commissioner of C. Ex., Lucknow v. Gyan Packaging India (P) Ltd., 2007 (218) E.L.T. 255 (Tri.-Del.), the CESTAT, Delhi held that the time taken in rectification of clerical error after six months cannot be computed for calculating the period of six months. 11. In Commissioner of C. Ex., Daman v. Sidmak Laboratories (I) Ltd., 2006 (206) E.L.T. 590, CESTAT, Mumbai held that the correction of short credit taken on bill of entry, even though beyond six months, assessee is eligible to take correct amount of credit and Rule 57G, sub-rule (5) is not applicable. 12. The present case is not a case of taking credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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