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TMI Blog2001 (7) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants are engaged in the manufacture of herbicide/insecticide and are availing Modvat credit under Rule 57A. On 7-6-94 and 27-6-94, the appellants had received two consignments of paracumidine, an input, under the cover of Gate Pass I Nos. 517 and 518 both dated 31-3-94 and taken the credit on the inputs under their raw material account known as RG 23A Part I. However, the Gate Passes in original were received in the factory on 7-7-94 and in accordance with the requirement of Rule 57G, the credit of duty was taken on 7-7-94. The appellant was, however, served with a show cause notice dated 1-2-95 calling upon them to show cause to the Deputy Commissioner (Preventive), Central Excise, Chandigarh as to why the credit of Rs. 2,20,463 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2001 (44) RLT 853 (T) - Shivagrico Implements Ltd. v. CCE, Jaipur-I 3. In the case of CCE, Coimbatore v. Travancore Chemicals and Manufacturing Co. Ltd. reported in 1997 (20) RLT 588 (T), the learned Single Member has relied on an earlier unreported decision of the Tribunal in the case of M/s. Kerala Electronics Development Corporation v. CCE, Cochin, Order No. 1011/1996. The relevant portions from this decision are extracted below : "6. In the present case, the goods have been cleared under GPs which were issued before 1-4-94. The issue, therefore, that has to be addressed is whether by a notification issued under Rule 57G, authorities can restrict the period upto which the Modvat credit could be taken on GPs issued before 1-4-94 up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed to be the valid documents for the purpose of availing the Modvat credit thereon even after this date but before 30-6-94. The relevant portion of this Notification is extracted below : "In exercise of the powers conferred by Rule 57G of the Central Excise Rules, 1944, the Central Government hereby prescribes the documents specified in column (3) of the Table hereto annexed and issued under the authority of the Central Board of Excise and Customs or the Central Excise Rules, 1944 specified in the corresponding entry in column (2) of the said table for the purpose of the said Rule; Provided that the documents have been issued before 1st April, 1994 and the credit under the said Rule has been taken on or before 30th June, 1994" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely signify the inputs received in the factory. He, therefore, held that the appellants had failed to take credit in respect of two gate passes before 1-7-94 and, therefore, they were not eligible to claim the benefit under the said notification. He confirmed the recovery of Rs. 2,20,463/- on the party under Rule 57-I read with Section 11A of the Act. On appeal, the Commissioner (Appeals), Chandigarh confirmed the finding of the lower appellate authority rejecting the appeal of the party. The present appeal has been filed against the said order of the Commissioner (Appeals). The learned Advocate for the appellants has inter alia contended that the gate passes were issued prior to 30-4-94 but the consignment was received in June, 1994. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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