2016 (1) TMI 431

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....s were importing capital goods and installing different components of the plant. The Appellant filed declaration for availing CENVAT credit on the capital goods under Rule 57T (1) of the Central Excise Rules, 1944. The said Rule required filing the declaration before receipt of capital goods. The sub-rule (3) of Rule 57T, permitted the Assistant Commissioner to condone the delay in filing all declarations upto three months under exceptional circumstances. The Appellants had filed declaration, in which the delay varied from one to ten months. A notice was issued to the Appellant for denial of the capital goods credit, primarily on the ground of delay in filing the declaration. The notice also alleged certain deficiencies in documents in some....

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....999, sub-rule (13) of Rule 57T, was introduced, which reads as follows: "(13) Credit under sub-rule (6) shall not be denied on the grounds that- (i) any of the documents specified under sub-rule (3) or rule 57-G does not contain all the particulars required to be contained therein under these rules, if such document contain details of payment of duty, description of the capital goods, assessable value, name and address of the factory or warehouse; (ii) the declaration filed under sub-rule (1) does not contain all the details required to be contained therein or the manufacturer fails to comply with any other requirements under sub-rule (1): Provided the Assistant Commissioner of Central Excise having jurisdiction o....

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.... has observed as under: "14 . If we read in that light sub rule (13) of Rule 57T, it leaves no room of doubt that the procedural requirement considered hitherto before as mandatory condition for availing benefit of MODVAT, has been relegated to subsidiary position and had been made subservient to fulfilment of substantive requirement for availing MODVAT credit. 15. The substantive requirement of availing MODVAT credit of Duty Paid on the inputs or capital goods received in factory is that such goods must have suffered excise duty required to be paid thereon. Payment of such excise duty must be evidencing by relevant document that inputs on which MODVAT credit can be availed under Rule 57-G or capital goods in respect of wh....