2000 (1) TMI 472

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....uthorities below have disallowed the Modvat credit of Rs. 6,30,387.72 under the provision of Rule 57-I of Central Excise Rules and have imposed personal penalty of Rs. 50,000/- under the Rule 173Q for contravention of the provisions of Rule 57G(5) inasmuch as the Modvat credit in question was taken after an expiry of six months from the date of issuance of the bill of entry. 2. Shri K.K. Ban....

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....f Rule 57H are not being pressed by him. 3. Countering the arguments Shri T.P. Kumar, ld. SDR submits that Rule 57G(5) is very clear and spell out that the credit shall not be taken by the manufacturers after six months of the date of issuance of any documents specified in sub-rule 3 of Rule 57G. He submits that the scope of the said rule cannot be extended. He further justifies imposition o....

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....rds can be introduced and read into a provision of law which is clear and un-ambiguous. Sub-rule 5 clearly stipulates that the credit cannot be taken after six months of the date of issue of any document specified in sub-rule 3 emphasized provided. The challans of the West Bengal State Warehousing Corporation are not the specified document in sub-rule 3 of Rule 57G. As such the contention of the l....