2001 (2) TMI 191

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..... . 2. Brief facts of the case are that appellants are engaged in the manufacture of various Iron and Steel products and were availing the benefit of Modvat credit and are also sending the material outside the factory under Rule 57F(4) of Central Excise Rules to various job workers. During the period 24-12-1997 to 27-9-1998 raw materials were sent outside the factory to various job workers and the .....

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..... d Counsel appearing on behalf of the appellants submits that the Rule 57F of the Central Excise Rules was amended by Notification No. 15/98 (N.T.), dated 2-6-1998 and the goods were sent to the job workers before this amendment. Therefore, the provisions of amended Rule were not applicable in this case. His submission is that when the goods were sent to the job workers, the Assistant Commissioner .....

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..... that date will be applicable. He relies upon the Larger Bench's decision in the case of M/s. Kusum Ingots & Alloys v. Commissioner of Central Excise, Indore, 2000 (120) E.L.T. 214 (T-LB), Final Order Nos. A/583-86/2000-NB(DB), dated 11-7-2000 and submits that the Larger Bench of the Tribunal held that after the amendment of Rule 57G of the Central Excise Rules, the credit can be taken within six m .....

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..... relied upon the decision of the Bombay High Court in the case of Universal Drinks Private Ltd., Nagpur v. Union of India And Another (Supra) where the Hon'ble High Court held that amended provisions of Rule 11 of Central Excise Rules are not retrospective in nature and are not applicable in the case of refund claim pertaining to the period prior to the amendment. This view was not found favour wi .....

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..... t. The Tribunal in the case of Kusum Ingots & Alloys v. Commissioner of Central Excise, Indore (supra) relied upon by the Revenue held that the amendment to Rule 57G of Central Excise Rules, the manufacturer can avail the benefit of credit within six months from the date of issuance of duty paying documents even though the documents pertains to the period earlier to the amendment. The ratio of the .....

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