1992 (9) TMI 190

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri N.K. Kapoor, Advocate, for the Appellants. [Order], - The subject appeal has been filed by M/s. Shilpa Re-rollers Kamptee, Road, Nagpur against the impugned order as above, by which the Assistant Collector Central Excise, Nagpur has confirmed the demand for Rs. 11,39,229/- on the ground that the modvat credit was taken late i.e. 3-10 days later than the date of receipt of the input and t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....edit was taken later than the receipt of inputs. The appeal is against this order. 3. Shri N.K. Kapoor, Advocate appeared for Personal hearing on 17-8-1992 at Bhopal when he reiterated the grounds as per the appeal memorandum. 4. I have given careful consideration to the submission made in the appeal. The short issue here is regarding the maintainability of the order by the Assistant Collect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er noted that since the proviso that documents can follow as per Notification 25/87 was cancelled by subsequent Notification 117/87 and further that the appellant could not produce evidence regarding delay in receipt of duty paid documents due to transport, the Assistant Collector disallowed the modvat credit. 7. I am afraid I cannot subscribe to the above views. As observed by the Honourable T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ken only if the inputs were actually accompanied by the duty paying documents, in terms of the proviso clause. This was amended by Notification 25/87, dated 1-3-1987, which provided that the documents can follow within such period as the Collector may permit. After the amendment by Notification 117/87, the position has only been made simpler in that it is sufficient now if the inputs are received ....