2011 (7) TMI 126

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....t : Shri J.S. Negi, SDR   Per : Mr. B.S.V. Murthy;   Appellants received capital goods during the period from 31.03.1994 to 28.05.1994 and as required under Rule 57-T(1) of Central Excise Rules, filed declaration to avail credit on capital goods, on 06.7.1994, received in the Divisional office on 25.7.1994. Subsequently, the appellants applied for condonation of delay in filing of ....

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....n considering the appeal filed by the appellants.   3. Heard both sides. I find that in this case, impugned order was passed on 25.01.1999. However, Rule 57-T was amended and Clause (13) was introduced in the Rule by Notification No. 07/1999-CE (NT) dated 09.2.1999. Sub-Rule (13) empowered the Assistant Commissioner to allow the modvat credit if the manufacturer fails to comply with any of....

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....lothing (Pvt.) Limited. In that case also, the assessee received the capital goods in the factory on 19.9.1996, had taken registration on 14.01.1998 and filed declaration on 23.01.1998 under Rule 57-T of Central Excise Rules. There also modvat credit had been denied on the ground of delay in filing of declaration and modvat credit was denied after refusal to condone the delay. The matter was taken....

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....n this case also application for taking modvat credit was filed within two months from the date of registration and therefore, period was within the condonable limit. Moreover, in terms of amended rules, once it is established that the capital goods were duty paid and were to be used for the purpose of for which they were brought into factory, procedural lapses should not be come in the way of ava....