9911796707
TMI Blog2004 (1) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... m with the jurisdictional Central Excise Deputy Commissioner, in terms of procedure contained in Rule 57F(13) of the Central Excise Rules, 1944, read with Notification No. 85/87-C.E., dated 1-3-87. 3. The claim was rejected citing the following grounds. (1) The respondents have taken deemed credit, both in the deemed credit register as well as in the RG 23A and as a result it has not been possible to ascertain accurately whether the deemed credit accumulated with respect of the relevant AR 4s had been utilised by the respondents or not. (2) T.N. No. 84/98, dated 16-9-98, stipulates requirements for columns for opening balance and closing balance of credit availed and utilised. TN also clarified that the transferring accu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulfilled. Hence the rejection of the claim was correctly held by the learned Commissioner (Appeals) as not sustainable. 7. Nevertheless, I would like to deal with the issues relating to deemed credit register and shipping bills. So far deemed credit register is concerned, the controversy regarding opening and closing balance is unwarranted. The deemed credit on fabrics accrues only at the point of clearance of the fabrics from the factory, unlike the credit in other schemes, where credit is taken at the point of receipt of inputs in the factory. The separate register for deemed credit is only to facilitate scrutiny of correctness of deemed credit taken through a separate record. The ease of scrutiny will be lost, if the credit entries are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort benefits obtained from the excise. In any case, instead of harbouring such a misconceived apprehension, the correct approach for the adjudicating authority was to cross check this aspect with the Customs Authorities at the port concerned, rather than asking the respondents to obtain certified copies of S/Bs. It is not possible as to which Department of Customs Administration is required to give a certificate and what it should contain. While the Deputy Commissioner has disposed off the refund matter in above fashion, the Commissioner could have avoided filing the instant appeal on the basis of grounds which do not exist in the Rule 57F(13), as held by the Deputy Commissioner himself. 9. In view of these discussions, I do not find any ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
