2004 (6) TMI 560

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....hwanathan, Manager (Indirect Taxes), for the Respondent. [Order]. -  This revenue appeal is directed against the order passed by the Commissioner (Appeals). The respondents took Modvat credit on 30-6-1995 on the basis of gate passes issued prior to 31-3-1994 which was held as irregular by the adjudicating authority. Under Rule 57G of Central Excise Rules, 1944, gate passes issued prior ....

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....dents had availed Modvat credit of duty paid on HDPE/PP woven sacks falling under chapter sub heading No. 3923.90 on the strength of gate passes issued prior to 3-3-1994. The respondents claimed that the credit is due under Rule 57H, whereas the revenue appeal claims that the credit is governed by Rule 57G. 4. The respondents claim that in terms of Rule 57H, they were allowed the credit of....

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....conditions, which proposition was accepted by the Commissioner (Appeals). In the revenue appeal, it has been stated that Rule 57G and 57H are not mutually exclusive. While Rule 57H takes care of a situation where goods are lying in stock on the date of filing of declaration, which is a situation not covered by 57G, it does not mean that other provisions of Rule 57G would also not apply. The appeal....