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Issues: Whether a declaration filed before the jurisdictional Superintendent satisfied Rule 57G of the Central Excise Rules, 1944, and whether credit could be taken from the date of such filing.
Analysis: The declaration had been filed before the jurisdictional Superintendent, who was required to forward it to the Assistant Collector. The Board's instruction in Circular F. No. 267/1/87-CX. VIII dated 05-02-1987 provided that credit could be taken from the date on which the declaration was filed with the Range Superintendent. In that view, the filing was treated as sufficient compliance for availing credit.
Conclusion: The declaration satisfied the requirement for taking credit from the date of filing, and the assessee was entitled to credit.
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