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TMI Blog2008 (9) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... e judgments cited before us having no applicability to the present case. The learned Tribunal rightly held that in the facts of the present case the assessee had committed a mere irregularity. Thus answer the question in favour of the assessee and against the Revenue. - 1 of 2001 - - - Dated:- 4-9-2008 - Deepak Gupta and V.K. Ahuja, JJ. [Order per : Deepak Gupta, J.]. - These reference petitions have been admitted on the following substantial question of law :- "Whether the Tribunal was right in allowing the Modvat credit on the inputs which were never entered in the statutory records i.e. RG-23A(1) as prescribed under Rule 57G of Central Excise Rules, 1944". 2. To appreciate the dispute between the parties, it would be releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in a factory, customs area [as defined in the Customs Act, 1962 (52 of 1962)] or a warehouse as are clearly recognizable as being non-duty paid, may be deemed to be duty paid and credit of duty in respect of the said inputs may be allowed at such rate and subject to such conditions as the Central Government may direct, without production of documents evidencing the payment of duty: Provided also that the manufacturer shall take all reasonable steps to ensure that the inputs acquired by him are goods on which the appropriate duty as indicated in the documents accompanying the goods, has been paid. (3) A manufacturer of the final products shall maintain,- (a) an account in Form R.G. 23A, Parts I II. (b) In respect of duty payable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment of the Apex Court in Indian Aluminium Company Limited v. Thane Municipal Corporation, 1992 Supp (1) SCC 480. In our opinion, this judgment does not have any relevance to the facts of the present case. In that case, the company had paid the octroi duty demanded from it. Much later it claimed refund of the octroi duty even though it had not filed any declaration in Form 14 as required by law. It was in these circumstances, that the Apex Court held that the filing of Form-14 was mandatory and the assessee at a belated stage could not claim refund of the octroi. 7. The other judgment relied upon by Shri Sandeep Sharma, learned Assistant Solicitor General for the petitioner is Mihir Textiles Ltd. v. Collector of Customs, Bombay, 1997 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Statute. The same has to be complied with. If the view taken by the Tribunal is accepted it would render the Statute redundant. Therefore, on the principle of Golden Rule of Interpretation, the view taken by the Tribunal is unacceptable." 8. In the present case a bare perusal of Rule 57G shows that this rule lays down the procedure to be observed by the manufacturer for obtaining the credit. Sub-rule (2) of this rule provides that no credit can be taken unless the conditions mentioned in the provisions are met with. These conditions relate to obtaining of gate pass, bill entries and other documents, evidencing the fact that the input of which credit is claimed were actually received in the factory after payment of duty on such input. Sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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