2008 (9) TMI 380

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....which reads as follows :- "57G. Procedure to be observed by the manufacturer.- (1) Every manufacturer intending to take credit of the duty paid on inputs under rule 57A, shall file a declaration with the Assistant Collector of Central Excise having jurisdiction over his factory, indicating the description of the final products manufactured in his factory and the inputs intended to be used in each of the said final products and such other information as the said Assistant Collector may require, and obtain a dated acknowledgement of the said declaration. (2) A manufacturer who has filed a declaration under sub-rule (1) may, after obtaining the acknowledgement aforesaid, take credit of the duty paid on the inputs received by him : Provided ....

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....-current with adequate balance to cover the duty of excise payable on the final products cleared at any time. (4) A manufacturer of the final products shall submit a monthly return to the Superintendent of Central Excise indicating the particulars of the inputs received during the month and the amount of duty taken as credit, along with extracts of Parts I and II of Form RG 23A and shall also make available the documents evidencing the payment of duty on the inputs on demand by the proper officer." 3. While answering the question, we may observe that question presumes that the inputs were never entered in the statutory records. This fact is not correct. In fact, the admitted facts are that entries of the inputs were made in the RG 23A but....

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....x Court held that even if conditions laid down for obtaining certain benefits are directory, their compliance is essential and without complying with the said conditions, the assessee cannot claim any benefit. Reliance has also been placed upon a judgment of a learned Division Bench of this Court in Ex. Reference No. 16 of 2000, Commissioner, Central Excise, Chandigarh v. M/s. Chandra Laxmi Tempered Glass Co. Pvt. Ltd., Barotiwala, decided on 4-7-2008 [2009 (234) E.L.T. 245 (H.P.)], wherein this Court observed as follows :- "Undoubtedly the requirement of the language is clear and unambiguous. The provisions of Statute and the Notification, keeping in view the object and the purpose, had to be fully complied with in letter and spirit. The ....