1993 (11) TMI 161

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....for the Respondents. [Order].- As a short issue is involved and the matter is required to be sent back to the Assistant Collector for further verification, granting waiver of pre-deposit, the entire appeal is taken up for final hearing. 2. This appeal is directed against the Order-in-Appeal No. 381/93 (96-Raj) CE/COLLR(A)/AHD, dated 25-8-1993 of the Collector of Central Excise (Appeals), ....

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.... issued contending that they could not have availed of the MODVAT Credit before obtaining written permission from the Assistant Collector. The appellants came forward with the plea that they had already submitted an application and waited for a period of three months thereafter. They also relied upon the decision of the Tribunal in EMC Steel Ltd. v. CCE, Allahabad reported in 1993 (43) ECR 215. Ho....

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.... premises and were utilised for the purpose of manufacture of excisable products. The ld. advocate referred to the decision of this Bench in Shells Engineers Pvt. Ltd. v. Collector of Central Excise, Baroda reported in 1993 (67) E.L.T. 380 (Tribunal) = 1993 (47) ECR 541 and has submitted that the very identical case is dealt with by this Bench in the said decision and the credit has been allowed. ....

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....ntemplated under Rule 57H is also made on 3-12-1991, when the declaration under Rule 57G was filed. It is true that the appellants without waiting for the written approval from the Assistant Collector, have availed of the credit but it cannot be said that they were not eligible for the credit. Even the inputs lying within the factory, permission is practically a matter of course and the Assistant ....