1993 (12) TMI 71

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e No. 1 of 1993 dated 27th January, 1993 issued by the Additional Collector (Tech.), Central Excise, by which the procedure earlier prevailing to issue certified copy of the Gate Pass, where the original is lost in transit, has been discontinued. 2.By the above Notification No. 1/90-C.E. (N.T.), dated 1st February 1990 the Central Excise (First Amendment) Rules, 1990 came into force. By the said Amendment sub-rule (4) of Rule 57G of the Central Excise Rules had been substituted and the substituted sub-rule reads as under :- A manufacturer of the final products shall submit to"(4) Superintendent of the Central Excise the original documents evidencing the payment of duty alongwith extracts of Parts I and II of Form RG 23-A every month a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o the Petition respectively) were contrary to Rule 224(B) of Central Excise Rules which provide for duplicate of documents to be supplied on payment of fees. 4.We do not see any merits in the Writ Petition. Rule 57G falls under Chapter VAA which deals with credit of duty paid on excisable goods used as inputs. Rule 57G prescribes a procedure to be followed by the manufacturer who claims proforma credit of duty under MODVAT. Under Rule 57G a manufacturer of the final product is required to submit documents including extracts of Part I and Part II of Form RG 23A to the Superintendent of Central Excise every month who thereupon shall after verifying their genuineness, deface such documents and return the same to the manufacturer. One of the....