2002 (8) TMI 195

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..... e decision of the Commissioner of Central Excise and Customs, Nagpur, passed on 4-1-1996 whereunder he has granted Modvat credit in respect of inputs lying in stock immediately before filing declaration under Rule 57G of the Central Excise Rules. It transpired that the noticee availed credit of Rs. 4,82,37,459/- under Rule 57H of the Rules. It was observed that the said credit was availed after 30 .....

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..... Mr. Vishal Agarwal, the learned Chartered Accountants would urge that the provisions of Rule 57H of the Rules do contain details of duty paying documents namely AR 1, gate pass etc. in proviso to sub-rule (4) of Rule 57H. They also cited the judgment of the Tribunal in the respondent's own Appeal E/2078/96-Bom. (Order No. 488/98-WZB, dated 6-3-1998) [1998 (101) E.L.T. 29 (Tribunal)] whereunder thi .....

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