9911796707
TMI Blog1993 (12) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... 1993 issued by the Additional Collector (Tech.), Central Excise, by which the procedure earlier prevailing to issue certified copy of the Gate Pass, where the original is lost in transit, has been discontinued. 2.By the above Notification No. 1/90-C.E. (N.T.), dated 1st February 1990 the Central Excise (First Amendment) Rules, 1990 came into force. By the said Amendment sub-rule (4) of Rule 57G of the Central Excise Rules had been substituted and the substituted sub-rule reads as under :- A manufacturer of the final products shall submit to"(4) Superintendent of the Central Excise the original documents evidencing the payment of duty alongwith extracts of Parts I and II of Form RG 23-A every month and the Superintedndent of Cental Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rary to Rule 224(B) of Central Excise Rules which provide for duplicate of documents to be supplied on payment of fees. 4.We do not see any merits in the Writ Petition. Rule 57G falls under Chapter VAA which deals with credit of duty paid on excisable goods used as inputs. Rule 57G prescribes a procedure to be followed by the manufacturer who claims proforma credit of duty under MODVAT. Under Rule 57G a manufacturer of the final product is required to submit documents including extracts of Part I and Part II of Form RG 23A to the Superintendent of Central Excise every month who thereupon shall after verifying their genuineness, deface such documents and return the same to the manufacturer. One of the several documents evidencing payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Department the above impugned Circular came to be issued. He further submitted that in order to claim proforma credit under Modvat, the claimant has to submit documents as provided under the Rules dealing with credit of duty paid on excisable goods used as inputs, like invoice, extracts of Part I and Part II of Form RG 23A etc. and if the Competent Authority is satisfied about their genuineness then credit will be allowed. Mr. Desai further submitted that by the impugned Circular the only clarification that is issued is that credit will not be allowed on Certified Copy or Authenticated photo copy of the original Gate Pass and in the circumstances the impugned Circular was valid. 7.We find considerable merit in the said contention. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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