Modvat credit claim rejected where earlier period was beyond the scope of proceedings and statutory conditions were unproven.

Modvat credit on phosphoric acid could not be extended to 31-12-1990 in proceedings confined to the declaration filed on 10-8-1993. The earlier claim was unsupported by documentary evidence before the adjudicating authority and had not been properly raised, so granting credit for that period would have gone beyond the scope of the notice and appeal. Entitlement to credit also depended on compliance with the statutory conditions, including receipt of duty-paid inputs and prescribed documents. On that basis, the claim for the earlier period was rejected and the appeal failed.

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Issues: Whether Modvat credit on phosphoric acid could be granted from 31-12-1990 on the basis of an earlier declaration, in proceedings that arose from denial of credit with effect from 10-8-1993.

Analysis: The proceedings were confined to the period and controversy arising out of the declaration filed on 10-8-1993. The claim for credit from 31-12-1990 was not supported by documentary evidence before the adjudicating authority, and no such claim had been properly raised in those proceedings. The entitlement to Modvat credit depended not merely on filing of a declaration but also on satisfaction of the other legal requirements, including receipt of duty-paid inputs and prescribed documents. Granting credit for an earlier period in these proceedings would have gone beyond the notice and beyond the scope of the appeal.

Conclusion: The claim for credit from 31-12-1990 was not allowable in these proceedings and the appeal failed.

Ratio Decidendi: Credit under Modvat could not be granted for a period beyond the scope of the proceedings or without proof of compliance with the statutory conditions for eligibility.

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