2002 (8) TMI 195

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....n, Member (J)]. - The instant appeal has been filed by the department against the decision of the Commissioner of Central Excise and Customs, Nagpur, passed on 4-1-1996 whereunder he has granted Modvat credit in respect of inputs lying in stock immediately before filing declaration under Rule 57G of the Central Excise Rules. It transpired that the noticee availed credit of Rs. 4,82,37,459/- under ....

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....ng duty paid nature of the inputs. 3. As against this Mr. Vipin Kumar Jain and Mr. Vishal Agarwal, the learned Chartered Accountants would urge that the provisions of Rule 57H of the Rules do contain details of duty paying documents namely AR 1, gate pass etc. in proviso to sub-rule (4) of Rule 57H. They also cited the judgment of the Tribunal in the respondent's own Appeal E/2078/96-Bom. (Orde....