1992 (5) TMI 113

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....ndent. [Order per : S. Kalyanam, Member (J)]. - This appeal is filed by the Department against the order of the Collector of Central Excise (Appeals), Madras, dated 25-8-1989 setting aside the order of the Assistant Collector, Mysore, dated 7-12-1988, and allowing MODVAT Credit in favour of the respondents herein in respect of the inputs lying in stock with the respondents and received in be....

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....terpretation under Rule 57H that declaration should have been filed by the assessee between 1-3-1986 and 31-3-1986. The learned Counsel submitted that Rule 57H categorically states that the inputs should have been received between 1-3-1986 and 31-3-1986 and it does not state with reference filing of the declaration in terms of Rule 57G. The learned Counsel also placed reliance on the ruling of the....

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.... duty paid on inputs received by a manufacturer before filing a declaration under Rule 57G" (emphasis supplied). Therefore, we are not able to accede to the plea of the learned Counsel that filing of a declaration under Rule 57G by an assessee is a pre-requisite to avail of the benefit of transitional provision under Rule 57H of the Central Excise Rules. We find support for our view in the North R....

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....DVAT Scheme an Allowed the MODVAT Credit on the inputs lying in stock or received between 1-3-1986 and 31-3-1986. A period of one month at that time was considered adequate for such a contingency. There is nothing in: Rule 57G or 57H to say that a declaration in respect of such inputs was required to be filed within a particular period of time to avail of the facility of Rule 57. What stands out i....