TMI Blog1995 (12) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... 44. The former notification was rescinded on 25-8-1989. The appellants had originally filed a declaration on 10-3-1988 during the currency of the former Notification and started availing of the benefit thereunder. When the latter Notification was issued on 11-10-1989 after some gap following the rescission of the earlier Notification, they filed a fresh declaration and obtained dated acknowledgement thereof on 11-10-1989. They, however, availed money credit for the receipts of specified Mineral Oils from 20-10-1989 itself which was prior to their filing the declaration. This was objected to and the Collector of Central Excise, Chandigarh passed the impugned order disallowing under Rule 57P, the credit availed of by them during the period 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailment of the benefit in question. He referred also to the Tribunal decision in Wox Coolers v. Collector of Central Excise - 1993 (63) E.L.T. 637. The appeal may be allowed, he concluded. 3. Shri Sanjeev Sachdeva, learned Senior Departmental Representative replied to the aforesaid submissions by stating that the earlier Notification was rescinded and the new Notification was issued after a gap. It was not a continuation of the earlier Notification. Once the 1987 Notification was rescinded, the declaration filed thereunder ceased to exist and a fresh declaration was necessary. For the period before they filed such a declaration in terms of the new Notification, they were not eligible for the benefit. The credit availed by them has rightly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Notification. A parallel has been sought to be drawn with the Tribunal decision in Wox Coolers case where a declaration had originally been filed by them under Rule 57G for availment of Modvat Credit. Thereafter they had opted for full exemption from duty taking a holiday from the Modvat drill. After exhausting their entitlement of duty free clearances, they again switched over to the Modvat phase. In that context, the Tribunal had held that their original declaration was good enough and their not filing a fresh declaration when they reverted to Modvat Scheme was not held to be a disability for availment of Modvat. Their classification list also indicated their intention to avail Modvat after exhausting their duty free clearances which h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the contention that once the declaration, even if it was under the rescinded Notification, had been filed, that itself will meet the needs of the subsequent notification also and a fresh declaration will not be necessary. We also find that in the Money Credit Scheme as spelt out in Rules 57K to 57P there is no transitional provision similar to Rule 57H applicable to Modvat Credit on inputs received prior to filing of the declaration under Rule 57G. There is, however, some merit in the defence plea that there is bound to be some time lag between the date of the Notification and that of the Trade Notice issued by the concerned Collectorate for the guidance of the assessees. In this connection, we find that Trade Notice 60/1989, dated 26-7-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1989, four samples were drawn for testing. There is no such drawal of samples on their visits on the other days. Such failure to draw samples could be due to the fact that the appellants had not filed the declaration again. 5. On the question that their declaration filed in March, 1988 continued to be there and would be relevant for the new notification also, we find that the requirement of declaration has been spelt out in Rule 57-O and not in the notifications themselves. While it may be difficult for the department to satisfy itself about receipt of inputs of minor oils, its indigenous source, manner of utilisation etc. if the time lag between the issue of the new notification and the date of filing of declaration thereunder is long, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct or are received in the factory under a proper invoice or despatch note indicating the name and address of the supplier of inputs : Provided further that the manufacturer shall ensure that the supplier is normally manufacturing or trading in such inputs and the name and address shown on the invoices are correct." The crucial sub-rule (2) lays down that a manufacturer who has filed a declaration in sub-rule (1) may, after obtaining the acknowledgement take credit of money on the inputs. It does not specifically state that such inputs should be only those received after obtaining the dated acknowledgement of the declaration. A view can be taken that while credit can be taken only after obtaining the dated acknowledgment thereof, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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