TMI Blog1996 (5) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... t appeal the appellants have requested that Modvat credit of Rs. 12,793/- did not allowed to them by the lower authorities may be restored to them. 2. The facts of the case are that the appellants purchased capital goods from the market and took Modvat credit of duty amounting to Rs. 12,793/- on 31-5-1994. They filed further declaration in terms of Rule 57T on 8-6-1994 therefore Modvat credit wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equested to condone delay of 7 days, that the Assistant Collector acceded to the request of the appellants and allowed Modvat credit. He submitted that it was transition period. Instructions and requirement of the Notification were not clear to the appellants and therefore delay of 8 days may be condoned and the Modvat credit may be allowed to them. 4. Shri Ram Sharan, learned JDR submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or such further period as may be allowed by the Assistant Commissioner for a maximum period of another 2 months from the date of the receipt of capital goods in the factory, the Assistant Commissioner on sufficient cause being shown may condone the delay in filing the declaration. This provision in the Rule 57T clearly provides that there was a chance of confusion as it was a new provision introdu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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