2002 (4) TMI 597

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...., for the Appellant. Shri Jagdish Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)].- The issue involved in this appeal filed by M/s. Ajay Industrial Corporation is whether Modvat credit of the duty paid on inputs is available to them in respect of final products which were initially treated by them as exempted from payment of duty and in respect of which duty was dem....

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....se Officer visited their factory premises and thereafter a show cause notice dated 2-12-1997 was issued to them for demanding duty on PVC containers and solvent cement for the period 1-5-1997 to 18-10-1997, that the Appellants started paying the duty on PVC components under Chapter 39 of the Tariff with effect from November, 1997; that they also filed Modvat declaration under Rule 57G of the Centr....

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....ner (Appeals) also rejected their Appeal. The learned Senior Advocate, further, submitted that the Modvat credit for the period prior to 12-11-1997 is admissible to them since the demand of duty has been confirmed. He relied upon the decision in the case of Bharat Wagon and Engineering v. CCE Patna - 2001 (131) E.L.T. 681 (T) = 2001 (44) RLT 557 wherein it was held that in case of subsequent deman....

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....ns under Rule 57H; that the Assistant Commissioner only on being satisfied may allow the credit to be taken on inputs received prior to filing of the declaration; that a manufacturer cannot take the credit on his own without filing the application under Rule 57H; that in the present matter no such application under Rule 57H was filed and the Modvat declaration was filed only on 12-11-1997. The App....