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TMI Blog2001 (3) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... l Board of Excise and Customs informed their officers that inputs used in manufacture of such accessories were not eligible inputs. Two show cause notices were issued seeking to deny the claim of Modvat. At the same time the jurisdictional Assistant Commissioner declined to acknowledge the declaration dated 4-4-1986 referred to above. These proceedings culminated in the order of the Commissioner (Appeals). On 6-6-1990 the Commissioner (Appeals) observed that the order was defective on the point of jurisdiction and directed reconsideration by the jurisdictional Commissioner. Shri V. Sridharan, Ld. Counsel appearing for the appellants states that the jurisdictional Commissioner has not passed any order so far on this reference. In connection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Tribunal had accepted the retrospective claim of credit for a period of over 10 years prior to the acceptance of admissibility of the inputs by the Department. In the cited judgment in the case of the Orient Paper Industries Ltd. the Tribunal held that the credit in respect of such inputs was allowable as consequential relief. To our mind the ratio of this decision would be available. Smt. Reena Arya, however contests this. She submits that in the cited case the recital of utilisation of the contested inputs were not challenged whereas in the present proceedings this point has been raised by the Department from the initial period. 3. We have considered this submission. The physical receipt and utilisation of any inputs is not capabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in resorting to the provisions of Rule 57H, there is no denial of the claim for the rightful benefit, especially in view of the fact that they had made due and proper declaration with regard to such inputs well before controversy. The substantive benefit available to them cannot be denied on the ground of procedural inadequacies. At the same time, we take cognizance of the submission that the Department should have facility to examine the claim of receipt of the physical inputs etc. 7. We therefore allow this appeal and remit the proceedings back to the Jurisdictional Assistant/Deputy Commissioner. The appellants shall place before him records as to the physical inputs and utilisation of the contested inputs during the material period. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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