TaxTMI 
TaxTMI 
1992 (7) TMI 211
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....n question between 31-10-1986 and 5-11-1986 and filed a declaration in terms of Rule 57G of the Central Excise Rules, 1944 on 16-2-1987 and requested for availing of MODVAT credit in regard to the same by his application dated 10-3-1987. The authorities granted permission to avail MODVAT credit on 29-4-1987 and the same was sought to be reversed by issue of a show cause notice on 16-9-1987 under Rule 57-I of the Rules. 3. Shri Nageswaran, the learned counsel for the appellant, contended that though initially the rule relating to transitional provision under Rule 57H did not allow taking of MODVAT credit in respect of inputs received on or after 1st April, 1986, in the present case on the date when permission was granted by the authorities ....
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....provision of law. Under the amended Rule 57H the appellant had not filed any declaration. The rule being substantive in nature appellant would not be entitled to MODVAT credit. 5. We have considered the submissions made before us. It is not disputed that the inputs are duty paid and utilised in the end-product and are entitled to MODVAT benefit. On the day when permission was accorded by the authorities on 29-4-1987 Rule 57H stood amended and read as follows : "RULE 57H Transitional provisions. - (1) Notwithstanding anything contained in Rule 57G, the Assistant Collector of Central Excise may allow credit of the duty paid on inputs received by a manufacturer immediately before obtaining the dated acknowledgement of the declaration made un....
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....he ground that the amended rule on 1-3-1987 would not be applicable to the appellant. When the authorities granted permission to the appellant to avail of MODVAT credit the only rule that was in the statute book was the amended one dated 1-3-1987. Therefore, on consideration of all the above facts, we hold that the appellant would be eligible to take MODVAT credit and in this view we set aside the impugned order and allow the appeal. 6. [Assent per : V.P. Gulati, Member (T)]. - I agree with my learned Brother that the benefit of MODVAT credit has to be allowed in the present case as Rule 57H had been amended at the time when the appellant had made a request for permission to take the MODVAT credit in respect of the inputs which had been re....