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2013 (10) TMI 142 - ALLAHABAD HIGH COURTMODVAT credit under Rule 57A - Whether Modvat credit under Rule 57A can be availed on the basis of declaration filed by unit earlier existed in the premises without filing the declaration under Rule 57G or without seeking permission under Rule 57F(20) of the Rules – Held that:- In so far as permission under Rule 57F(20) was concerned, finding had been recorded that said allegation was not made in the show cause notice, nor the assessee was required to seek permission under Rule 57F(20) when an allegation was not made in the notice - The adjudicating authority committed error in relying on the Provisions of 57F(20) - The findings recorded by the Tribunal that show cause notice did not contain any allegation regarding violation of Rule 57F(20) had not been challenged. - No such substantial question of law arises for consideration. In so far as filing of declaration under Rule 57G of Central Excise Rules, 1944 was concerned the declaration was submitted by the assessee with delay - The declaration filed with delay was rejected without any valid reason - Rule 57G(9) empowers the authority to condone the delay in filing of such declaration and allow the manufacturer to take credit of the duty already paid on the inputs - Declaration of the assessee was claimed to have been filed well within a period of six months from the receipt of input in the factory - the Tribunal had rightly dismissed the appeal of the revenue confirming the order of the Commissioner (Appeals) - The appeal was concluded by findings of the facts and no substantial question of law arises for consideration.
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