2005 (3) TMI 566

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....ant. Shri R.B. Pardeshi, JDR, for the Respondent. [Order per : Krishna Kumar, Member (J)]. - Heard both sides. The appellant has filed the ROM application on the following grounds : - "(a)  While passing the captioned order, this Hon'ble Tribunal has lost sight of the fact that the decision of the Larger Bench of the Tribunal in the case of Montari Industries v. CCE, Chandigarh, w....

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....ed on capital goods at the relevant point of time provided as under :- "No Credit of specified duty shall be taken unless such capital goods are received in the factory premises of the manufacturer under cover of invoices or bills of entry or any other documents as may be specified under Rule 57G of the Central Excise Rules, 1944 evidencing payment of duty on such capital goods."  &nbsp....

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....s of Rule 57A of the Central Excise Rules, 1944 but provided that credit could be availed on the strength of invoice, Bill of Entry or any other documents specified under Rule 57G of the Central Excise Rules, 1944. Applicant respectfully submits that Rule 52A of the Central Excise Rules, 1944, provides that : - "the expression "invoice" or "Gate Pass" shall mean assessee's own documents such as....

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....to be modified by taking into account the distinction between the two Rules. (c)     Applicant submits that the Hon'ble Tribunal did not consider the effect of Notification No. 30/94-C.E. (N.T.), dated 29-6-1994 whereby the period for availing the credit was extended from 30-6-1994 to 30-12-1994 even though the said Notification was specifically cited before this Hon'ble Tri....