TaxTMI 
TaxTMI 
2006 (11) TMI 108
X X X X Extracts X X X X
X X X X Extracts X X X X
.... statutory declaration, required under Rule 57T of the Central Excise Rules, 1944, was not filed by the party within the prescribed/extended time period, or (ii) Whether Hon'ble Tribunal was correct in computing the time limit, for filing of statutory declaration from the date of registration when the law specifically stipulated the same to be from the date of receipt of capital goods in the factory?" 2. The assessee is engaged in the manufacture of card-clothing and got itself registered with the Central Excise Department vide registration certificate No.04/R-III/GGN/98 dated 14.01.1998. It filed a declaration on 23.01.1998 in terms of Rule 57T of the Central Excise Rules, 1944 (for short, "the Rules") for availing Modvat credit on capit....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ty namely that factory itself was registered on 14.01.1998 and declaration was filed immediately thereafter, the rule itself was amended on 9.2.1999 and as per circular of the department No.441/7/99-CX dated 23.2.1999, the amended rule is to apply to pending cases, which include proceedings pending in appeal and thus, present case is to be governed by the amended rule. He submits that this is the view taken by the Tribunal in Kamkhya Steels (P) Ltd. v. Commissioner of Central Excise, Meerut 2000(121) ELT 247 (Tribunal-LB) which decision has been followed in Vaithilingam Spinning Mill's case (supra). 8. Since the amendment and circulars are referred in the order of the Tribunal in the case of Kamkhya Steel's case (supra), we reproduce paras....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y 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)." 7. He submitted that circulars are binding on the authorities functioning under the statute. Referring to the Circular No.441/7/99 dated 23.2.1999, he said that Circular was issued to follow certain guidelines in respect of Notification No.7/99 dated 9.2.1999 while considering the admissibility of Modvat credit and further it was specified in the circular that guidelines are applicable to the pending cases and the pending cases are to be disposed of accordingly. In this context, he referred to the decision of the Supreme Court in ....