1997 (8) TMI 147

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....Appellant. Shri Victor Tyagaraj, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  The Appellant set up a new factory for manufacture of certain excisable goods, in early 1995. Capital goods were purchased and were received in the appellant's premises in 1994. The appellant who intended to avail credit of the duty paid on the capital goods under Rule 57Q of the ....

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....t of which the declaration had been filed within 3 months of date of receipt of the capital goods. He declined to condone the delay in filing the declaration in respect of the capital goods received more than 3 months prior to the date of submitting the declaration. This part of the order was challenged unsuccessfully before the Collector (Appeals). Hence, the present appeal. 2. It is no d....

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....eir premises. When this was pointed out, the Board purportedly clarified, by letter dated 26-11-1994, that credit of duty is admissible only when the capital goods enter into production and, therefore, it will not be appropriate to allow credit at the stage of initial setting up of the factory (where the factory is not yet in existence) and the manufacturer intending to take credit in such a case ....

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.... has been invited to Section 2(e) of the Central Excise Act, 1944, which defines factory, inter alia as any premises wherein which excisable goods are manufactured on process connected with the production of excisable goods is being carried out on or is ordinarily carried on. It is also pointed out that the proforma prescribed for the declaration contains a column to furnish the date of registrati....