1990 (12) TMI 244

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....he learned lower authority took note of the Respondents' plea for the benefit of MODVAT credit in respect of those inputs which were lying in stock before filing of the declaration and allowed the benefit in respect such of those inputs which were received 15 days prior to the receipt of the dated acknowledgement of the declaration filed. The lower authority held that only those inputs could be treated as having been received immediately before obtaining the dated acknowledgement. The Collector (Appeals) however, modified the order and held that such of the inputs which have been received one month prior to the date of receipt of acknowledgement can be said to have been received immediately before the date of receipt of the acknowledgement ....

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....y thereafter the declaration is filed. The words "immediately before filing declaration" has not been defined anywhere. However, various books of dictionary viz. Websters new word dictionary and other refers the word "immediately" as at once, instantly, very moment, as soon as. Hence the interpretation of the Collector of Central Excise (Appeals), Madras that 'immediately' means 'one month' looks absurd and cannot be in accordance with the spirit of interpretation of law". 3. Shri P. Sundararaju, the learned SDR for the Department at the very outset fairly mentioned that the matter is covered against the Revenue. He, however, reiterated the grounds of appeal. 4. The Respondents are absent. They have however sent written submissions....