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TMI Blog2000 (3) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... e. We have also perused the order of the Tribunal. 2. It is the submission of the learned Counsel that Modvat credit for inputs cannot be taken by a manufacturer, unless the person who sold the inputs to the manufacturer of the final product had paid the duty and such payment was noted in the gate pass before the inputs were delivered to the manufacturer of the final product. The Tribunal has fou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nor the mention of the same in the gatepass, but it is the actual payment of the duty. Rule 57A(1) permits the manufacturer to take such credit on "the goods used in the manufacturer of the said final products." The pre-condition therefore is that the goods should have been used in the manufacture. It is not the time of the receipt of the goods nor the time at which the duty is paid by the manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any additional amount of duty is recovered from the manufacturer of such inputs, then the manufacturer of the final product is to be allowed an additional credit equal to the amount of the duty so recovered. If the manufacturer or importer of the input has passed on the extent of additional amount of duty to the manufacturer of the final products. 4. What is therefore to be examined is the subst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption to this is what is provided under Rule 57A sub-clause (3) which deals with recovery of additional amount of duty from the manufacturer or importer of the inputs on account of short levy or no levy by the reason of fraud, collusion or any wilful mis-statement or suppression of fact or contravention of any provisions of the Act or of the Customs Act, with intent to evade payment of duty. 6. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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