1998 (12) TMI 228

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....achalam, JDR, for the Respondent. [Order]. - The issue involved in the appeal filed by M/s. Luxmi Steel Rolling Mills is whether the Modvat credit can be availed of in case when the declaration under Rule 57G is filed late. 2.  Shri J.S. Agarwal, learned Advocate submitted that the appellants availed of Modvat credit amounting to Rs. 1,54,397/- in March/April, 1995; that they filed d....

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....lay. He also mentioned that duty paid nature of the inputs is not disputed by the department nor their use in or in relation to the manufacture of final products which are cleared on payment of duty. He finally relied upon the decision in the case of Kerala State Electronics Development Corporation v. C.C.E. - 1991 (55) E.L.T. 128 wherein it was held that there is nothing in Rule 57G to warrant a ....

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....ommissioner and the Dy. Commissioner only on enquiry found out that the same was rejected by the Assistant Commissioner on 2-4-1996 and the department had not rebutted their averment regarding non receipt of rejection of their said application. He also contended that in any case they could have availed of the Modvat credit of these inputs under Rule 57H of the Rules. 4.  I have considered ....

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....credit. The Appellants have explained that declaration remained to be filed before receipt of inputs on account of negligence of their Excise Clerk and ill-health of partner. It is not controverted by the Department that the declaration was not subsequently filed on 28-4-1995 and the maximum delay was of 1 month 3 days whereas in some cases the delay was of 3 days only. The Commissioner (Appeals) ....