TaxTMI 
TaxTMI 
2001 (2) TMI 194
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.... Supreme Industries Ltd. during the period from 6-6-1993 to 30-12-1994. The appellants took the credit on the basis of invoices issued under Rule 57G in respect of these. They subsequently received, 10 Nos. supplementary invoices due to the enhancement in value of the items earlier supplied by M/s. Supreme Industries Ltd. on the strength of which they took the Modvat credit of Rs. 2,65,079.89 on 12-7-1995 in their RG 23A, Part II in terms of Rule 57E. Since, however, all the 10 Nos. supplementary invoices issued by M/s. Supreme Industries Ltd. were bearing the date of their issue as 30-11-1994/30-12-1994 and the Modvat credit in respect of these invoices was availed by the party on 12-7-1995 i.e., after a period of six months of the date of....
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....o prescribe a limit of six months on the claims which are adjustments of credit as prescribed in Rule 57E, there would have been the specific limitation clause in Rule 57E itself. Rule 57G cannot be stretched to the extent as to apply to Rule 57E also because Rule 57E and 57G dealt with different situations. It is further contended that the Superintendent of Central Excise of the supplier's Range had also issued a certificate in respect of the differential duty paid subsequent to the appellants taking the Modvat credit in their RG 23A, Part-II. The ld. Advocate relied on the following decisions in support of his submissions : (a) C.C.E., Mumbai-I v. Avcon Controls (P) Ltd. - 1999 (31) RLT 883 (CEGAT), (b) ....
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....bove. The appellants availed the Modvat credit of Rs. 2,65,079.89 in their RG 23A, Part II on 12-7-1995 on the strength of 10 Nos. of supplementary invoices dated 30-11-1994 and 30-12-1994 issued by their suppliers - M/s. Supreme Industries Ltd. This Modvat credit is availed under the provisions of Rule 57E. This rule is as follows : "Rule 57E : Adjustment in duty credit :- If duty paid on any inputs in respect of which credit has been allowed under rule 57A, is varied subsequently due to any reason resulting in payment of refund to or recovery of more duty from, the manufacturer or importer, as the case may be, of such inputs, the credit allowed shall be varied accordingly by adjustment in the credit account maintained under sub-rule (3....
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....o vary the availed credit subsequently in the event of the conditions obtaining under this rule. For the purpose of ascertaining the documents relevant to this rule, one must necessarily refer to the first proviso under Rule 57G(2) which provides that no credit shall be taken unless the inputs are received in the factory under the cover of an invoice issued under Rule 52A, an AR-1, or triplicate copy of Bill of Entry etc. or any other documents as may be prescribed by the Central Government evidencing the payment of duty on such inputs. And once it is admitted that for the purpose of Rule 57E, the prescribed documents are under the provisions of Rule 57G(2), the rider in the second proviso to this rule will automatically become operative. ....