TaxTMI 
TaxTMI 
2002 (1) TMI 415
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....er]. - 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 input had already been declared on 31-12-90, cr....
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....2-90 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 31-8-93. However on question from the Bench the ld. A....
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....r 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 order granting credit for any other period by the lowe....