TMI Blog1990 (1) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondents. [Order per : S. Kalyanam, Member (J) (Oral)] - This appeal is directed against the order of the Collector of Central Excise (Appeals), Madras, dated 30-6-88 confirming the order of the Assistant Collector of Central Excise, Madras, dated Nil of 1988 directing the appellants to expunge the credit taken for one consignment of the input viz. Cotton seed oil in terms of Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 57-0 of the Rules the appellants would be entitled to take credit in respect of Cotton seed oil in question though the same had been utilised earlier in finished product and end product cleared on payment of duty. The learned counsel submitted that the scope of Rule 57-0 should be construed in favour of the appellants in the context of the facts of this case and mainly urged that there was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 of Central Excise may require and obtain a dated acknowledgement of the said declaration. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise indicating the particulars of the inputs used during the month and the amount of credit taken, along with extracts of Parts I and II of RG23B. (5) A manufacturer of final products shall, on demand by the proper officer, submit the invoices under which the inputs have been received." 5. A perusal of the above Rule would bear out that an assessee is put under a statutory obligation to fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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