9911796707
TMI Blog1992 (7) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... ls before the Collector (Appeals), though a common order in original disposed of 2 show cause notices. Accordingly, they have now filed 3 appeals before us, as well. Appeal, No. 0/A dated. 0/A dated SCN dated Amount Period, (1) E/626/ 91 Bom 6-7-1991 9-7-1990 30-5-1989 34,180.10 8-12-1988 to 19-2-1989 (2) E/625/ 91 Bom do- 12-9-1990 16-8-1989 1,00,019.86 20-2-1989 to 31-7-1989 (3) E/624/ 91 Bom -do- -do- 9-11-1989 54,622.67 1-8-1989 to 31-10-1989 2. The undisputed facts are that the appellants are manufacturers of electric transformer and machinery, mechanical appliances and parts thereof. They filed a modvat declaration before the Asstt. Collector on 5-12-1988, which was received by the Asstt. Collector o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the matter was pursued in appeal before the Collector (Appeals), the Collector (Appeals) rejected their appeals. Hence, the present appeals before us. 3. Shri Willingdon Christian, the ld. Advocate pleaded that there is no dispute that they had filed the declaration with the Asstt. Collector on 5-12-1988 and because of the directions from the Asstt. Collector to give on the spot clarification to the Supdt. and after giving such clarification, they filed the revised declaration on 20-2-1989. Hence it should be construed that the original declaration filed with the Asstt. Collector should be accepted as covering all the inputs during the period 5-12-1988 to 20-2-1989. As regards the credit taken on the basis of the photocopy of the subsidi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the declaration. 5. After hearing both the sides, we agree with Shri Bhushan to the extent that modvat credit cannot be taken on the basis of the photocopy of the gate pass certified to be a true copy, because the officer certifying a document to be a true copy can certify any number of copies presented before him, so long as he is satisfied that they are the correct reproduction of the original documents. Here Rule 57G stipulates the documents under which credit can be taken. Credit is allowed only against the original documents for valid reasons, because if the credit can be taken on photocopies, any number of credits can be availed of by different parties or by the same parties any number of times. That is the reason, a proper procedure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the description and Tariff Headings correctly) with the Asstt. Collector. It was under the direction of the Asstt. Collector that the appellants met the Supdt. and in the light of the discussion with him, they submitted the revised declaration. Hence the Officer, with whom they had discussed, has to scrutinise and forward the declaration to the Asstt. Collector. In this view of the matter, we would deem it proper to construe the filing of the declaration before the Supdt. as filing the declaration with the Representative of the Asstt. Collector, with whom the appellants were directed to have discussion on their earlier declaration. Hence viewed from this angle, they can be construed to have complied with the statutory requirement. Since the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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