2002 (1) TMI 415

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....Shaikh, DR, for the Respondent. [Order]. -  This appeal is against the order of the Commissioner who found as under : "In the appeal filed before me, the only plea of the appellants is that they had submitted a declaration under Rule 57G on 31-12-90 declaring phosphoric acid to be an input. Therefore, the Asstt. Collector was wrong in extending credit only from 1-1-94. Since the inpu....

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....of Modvat Credit on phosphoric acid from 31-12-90 to the Asstt. Collector though they had sufficient opportunity of doing so, the same cannot be considered at the appeal stage. The appeal is rejected." 2. Shri Gohil for the appellants, submits that the declaration dt. 31-12-90 has been ignored by the lower appellate authority and the credit has been denied for the period 31-12-90 to 31-8-9....

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....prior to 10-8-93. He drew attention to the order of the Original Authority para 2 which reads as follows :- "The said assessee had filed a Modvat credit declaration on 10-8-93 under Rule 57-G for availing credit on input 'Phosphoric Acid". He submits that therefore question of granting the credit has to be restricted to the period as determined by the Asstt. Collector in this case and no ord....