9911796707
TMI Blog2002 (1) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... aid Modvat credit had been taken after a lapse of more than 6 months from the date of the said Bills of Entry in contravention of Rule 57G(2) of Central Excise Rules, 1944, and the exchange control copy of Bills of Entry is not specified as a valid duty paying document under Rule 57G(2). Therefore, a show cause notice was issued requiring them to show cause as to why the abovesaid Modvat credit amount availed to the extent of Rs. 10,28,811/- should not be disallowed and the duty amount recovered under Rule 57-I of Central Excise Rules, 1944, read with Section 11A of Central Excise Act, 1944. (b) The Asstt. Commissioner of Central Excise, Bangalore IV Divisions (now Bangalore "B" Division) adjudicated the above show cause notice in OIO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) The admitted position as regards the credit and Bill of Entry details are as follows : Sl. No. Bill of Entry No./Date Duty Amount RG 23 A Pt.-II Entry No./Date Cash Reciept No. and date for CVD Paid 1. 35563/29-7-95 19677.00 5316/299 25-10-96 10192/12-8-95 2. 41526/31-8-95 1009134.00 5315/299 25-10-96 11943/4-9-95 Total 1028811.00 It is also an admitted position, that in the present case the appellants have taken the credit before the jurisdictional officer, as provided under Rule 57G(6) could decide as application for grant of a certificate of triplicate copy of Bill of Entry said to have been lost in tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng sanction to use the original invoice for availing Modvat credit, that officer can successfully deny the benefit to the manufacturer by delaying orders on the application. Since Modvat credit can be claimed within six months and if the concerned Asstt. Collector is not passing the order on the submission regarding loss of the duplicate within that period, the manufacturer should not be put to difficulty. If such a situation arises, according to us, the manufacturer can take the credit within six months but should not avail it of before the concerned Asstt. Collector passes order on the issue relating to loss of the duplicate copy in transit. This will safeguard the interest of the manufacturer as well as the Revenue." And concluded in p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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