1995 (7) TMI 223

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....Member (T)]. - This reference application arises out of the order of the Tribunal bearing Number 167/91, dated 7-3-1991. 2. The following question of law has been referred : "In Rule 57H of the Central Excise Rules, 1944 sub-rule (1), clause (ii) shall be omitted." The CEGAT, Madras while deciding the case in favour of respondents relied upon clauses (i) and (ii) of Rule 57H(1). However,....

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....tion of law has been permitted in the context of deletion of clause (ii) under Rule 57H. In the appeal memorandum filed before the Tribunal, the grounds urged were as under :- "The order-in-original was set aside on the ground that is based on an erroneous interpretation of the rules. The contention of the Collector of Central Excise (Appeals) Madras is not acceptable. According to Rule 57G, the ....

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....ate after obtaining the acknowledgement because that situation is covered by Rule 57G itself. It cannot relate to a date before filing the declaration because the situation is not contemplated in the Modvat provisions. Therefore the first condition should only be with reference to inputs lying in stock is on the date of obtaining the acknowledgement. The second condition is, they should be receive....