TMI Blog1994 (5) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, Calcutta `C Division by which the latter had held that Modvat Credit availed by them to the extent of Rs. 36,639.63 was unauthorised. He directed them to pay the said amount. The Collector (Appeals) in his Order upholding the same which is now in Appeal before me held that they had used the inputs and availed the credit before filing the declaration under Rule 57G. The said mandatory requirement not having been fulfilled by them, there was wrong availment of credit. In the circumstances, he upheld the Assistant Collector s Order and dismissed the Appeal. The present Appeal arises from his said Order. 2. Arguing the case of the Appellants, Shri S.K. Sinha, learned Advocate stated that they filed the declaration on 22-8-1986. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned by them in respect of their receipts of inputs after the filing of their declaration under Rule 57G. There is still an unutilised balance of Rs. 82,000/- which is available to their credit. Shri Sinha stated that they are prepared to get the disputed amount which is the subject matter of the present Appeal from the said RG 23A balance. He pleaded that in that event, the amount of Rs. 10,000/- which they had deposited in cash may be ordered to be returned to them. 5. Shri N.K. Mandal, learned Departmental Representative replied to the arguments. He stated that the Appellants had not followed the provisions of Rule 57G in taking Modvat Credit. Before filing the declaration under the said Rule they had availed the credit. The question in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was shown by the Appellants during the hearing which was also seen by the learned Departmental Representative. It was seen that a sum of Rs. 65,000/- was debited under the order of the Assistant Collector by way of disallowance of part of the amount of wrongly taken credit. It was the submission of Shri Sinha that as they still have a sum of Rs. 82,000/- approximately as unutilised balance in their RG 23A which represents the credit earned by them after their filing of the regular declaration, the disputed sum of Rs. 36,000/- may be permitted to be debited from the said RG 23A account. In that event, he had pleaded that the amount of Rs. 10,000/- which was deposited by them by cash may be ordered to be refunded to them. 7. I find the req ..... X X X X Extracts X X X X X X X X Extracts X X X X
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