Mandatory declaration deadline for capital goods credit cannot be relaxed on intention or equity under the excise rules.

Late filing of the declaration for capital goods credit under the Central Excise Rules could not be condoned beyond the prescribed period in Rule 57T. The Tribunal held that the mandatory filing requirement had to be complied with, and the assessee's intention to use the goods in manufacture could not replace statutory compliance. It further held that the beneficial nature of the credit scheme did not justify ignoring the time limit fixed by the rules. The request for condonation was therefore rejected and the denial of credit relief sustained.

---

---

Issues: Whether the delay in filing the declaration for capital goods credit could be condoned beyond the period permitted under Rule 57T of the Central Excise Rules.

Analysis: The assessee had availed capital goods credit under Rule 57Q of the Central Excise Rules and filed the declaration under Rule 57T after the capital goods had been received over a period extending beyond the permissible limit. The Tribunal held that the rules did not permit the authorities to ignore the mandatory filing requirement or to treat the intention to manufacture as a substitute for compliance. Since the statutory scheme required observance of the prescribed time limit, no different view could be taken on equity or on the beneficial nature of the scheme.

Conclusion: The delay could not be condoned beyond the period permitted by Rule 57T, and the rejection of the assessee's request was upheld.

---