2008 (9) TMI 169

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....not filed by the party within the prescribed/ extended time? 2. The brief facts giving rise to this petition are that the industry M/s. Superior Air Products Limited, Barotiwala is engaged in manufacture of gases and compressed air. The industrial unit was set up between 12-2-1994 and 11-3-1995. During this period the industrial unit received a number of capital goods which were installed in the factory site. The unit was duly registered with the Excise Department on 5-1-1995. Though the goods had been received prior to this date, they were actually installed thereafter in March, 1995. The industrial unit filed a declaration under the MODVAT scheme on 29-4-1995 claiming credit for the excise payable on the capital goods. They also prayed....

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....ital goods to claim credit under the MODVAT scheme. It is urged that whether the factory came into existence or not, if the party wants to claim credit under MODVAT scheme, it must file the returns within one month as prescribed and the maximum extended period which can be condoned is two months. Therefore, any declaration filed beyond three months is time-barred and no credit of MODVAT can be given. 8. On the other hand, on behalf of the assessee, it is urged that till the party is registered under the Central Excise Act, the party would not even know where and with when has to file the return or who is its Assessing Officer etc. 9. The relevant portion of Rule 57T of the Rules reads as follows :- "57T. (1) Every manufacturer inte....

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....g carried on or is ordinarily carried on; Manufacture has been defined in Section 2(f), as follows :- "manufacture" includes any process - (i) incidental or ancillary to the completion of a manufactured product; and (ii)which is specified in relation to any goods in the Section or Chapter notes of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to manufacture; and the word "manufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account. 11. In terms of Rule 57T every manufacturer who wants to claim credit due ....