9911796707
TMI Blog2001 (10) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... aid on certain quantity of Rosin imported from Nepal and cleared under application for Import (in Form No. 89) from the Land Customs Station at Gauri Phanta. The credit was taken in their RG 23A Part-II account, on 6-8-95. The credit was disallowed by both the lower authorities on the ground that the Application for Import was not a valid duty-paying document, for inputs-credit under Rule 57G of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. He prays for setting aside the impugned order and allowing the appeal. 3. Ld. JDR, Shri D.N. Chaudhary submits that the Application for Import, under which the inputs had been imported and cleared, was not a document prescribed under Rule 57G(2) at the material time for the purpose of availment of Modvat credit on the goods. He, therefore, would support the orders of the adjudicating and appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s specifically provided under Sub-section (3) of Section 160 of the Customs Act that any Notification issued under any repealed enactment shall, so far as it was not inconsistent with the provisions of the Customs Act, be deemed to have been issued under the corresponding provisions of the Customs Act. Ld. Consultant has contended that Section 5 of the repealed Land Customs Act (whereunder the afo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27-12-56 was still in vogue and being followed. The DR has not been able to confirm the position. In the circumstances, I am constrained to examine the provisions of the Customs Act 1962 and those of the aforesaid Notification and to decide the case accordingly. 4.3 It appears that Form No. 89 [for "Application for Import"] prescribed under the above Notification is still in vogue as I have come ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of Section 160(3) of the Customs Act. Such a construction is not inconsistent with other provisions of the Customs Act or of the Modvat Rules. Furthermore, it avoids denial of the substantive benefit of Modvat credit to the assessee who has satisfied the essential requirements for the credit by proving the duty-paid nature of the inputs and utilising the goods in the manufacture of final ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
