1998 (11) TMI 264

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....ms of Rule 57G by the Central Government by a Notification w.e.f. 19-1-1995. The certificates produced in the present case are of October and November 1994. On this basis the original authority denied the Modvat credit. 1.3On appeal, the respondents herein succeeded. Finding of the lower appellate authority is as follows :- "I have considered the facts and submissions made, in all the appeal. It is a fact that provisions of Rule 57G of the Central Excise Rules, 1944 at the relevant time did not specify any documents as valid document for availing Modvat credit on inputs imported through F.P.O. It was only on 19-1-1995 that an amendment was made in the said Rules so as to include the certificates issued by the Appraisers of F.P.O. as v....

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....lowed. He, therefore, submits that the impugned order is not correct and should be set aside. 3. Opposing the contentions, learned Advocate Shri K.K. Anand while reiterating the findings of the lower appellate authority further submits that this is not a case of lacuna in law but one of omission. Pointing to the history that a certificate from an Appraiser from Foreign Post Office was prescribed as a valid document for taking Modvat credit as early as 1st July, 1989, as is indicated from Bombay-I Trade Notice No. 57/1989, dated 22-6-1989 titled as "Procedure for Modvat credit on goods imported through Post Parcel" at para 11.137 in CEN-CUS Publication Guide to Modvat 1992-93 at page 1/173. He also submits that reference to the Board....