Fresh declaration required for money credit scheme when earlier excise notification was rescinded and replaced.

Rule 57-O of the Central Excise Rules, 1944 required a manufacturer seeking credit under the money credit scheme to file a declaration and obtain acknowledgement before taking credit. A declaration filed under an earlier notification did not suffice once that notification was rescinded and a fresh notification was later invoked. The statutory declaration requirement continued to apply, even if the new notification did not repeat it expressly. Accordingly, fresh compliance with the rule was necessary before benefit of Notification No. 45/89-C.E. could be availed, and credit taken without such declaration was not admissible.

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Issues: Whether a fresh declaration under Rule 57-O of the Central Excise Rules, 1944 was required before availing the benefit of Notification No. 45/89-C.E. dated 11-10-1989 after Notification No. 27/87-C.E. dated 1-3-1987 had been rescinded.

Analysis: Rule 57-O requires every manufacturer intending to take credit under the money credit scheme to file a declaration giving particulars of the final products and inputs intended to be used, and credit can be taken only after obtaining acknowledgement of that declaration. The earlier declaration was filed with reference to Notification No. 27/87-C.E. when that notification was in force. Once that notification was rescinded and a fresh notification was issued after a gap, the assessee again became a person intending to avail the scheme under the new notification and therefore had to comply with the rule afresh. The absence of an express declaration requirement in the notification itself did not dispense with compliance with the statutory rule.

Conclusion: A fresh declaration was before the benefit of Notification No. 45/89-C.E. could be availed, and credit taken without such declaration was not admissible.

Final Conclusion: The Revenue's challenge succeeded because eligibility to the money credit scheme was held to depend on prior compliance with the declaration requirement under the governing rule.

Ratio Decidendi: Where availing a statutory concession is conditioned upon filing a declaration for prospective use of the scheme, the declaration must be filed afresh when a prior notification has been rescinded and a new notification is invoked.

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