TMI Blog1997 (3) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... der-in-appeal No. 187-C.E./KNP/92, dated 14-8-1992 passed by Collector (Appeals) Central Excise whereby the Collector (Appeals) confirmed the order passed by the Assistant Collector, Central Excise. The Assistant Collector ordered the appellant to reverse the amount of Rs. 1,38,834.36 taken as modvat credit on the ground that their availment of modvat facility as a declarant unit without paying du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... took Modvat credit in respect of the inputs. He further submitted that the Central Excise Rules provides that a manufacturer intending to take credit of the duty paid on the inputs under Rule 57A shall file a declaration with the Assistant Collector and obtaining a dated acknowledgement of the said declaration and a manufacturer who had filed a declaration rules may provide that after obtaining t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .E., dated 1-3-1986, therefore for being declared unit, the appellants were not under the Licensing Control of the respondents. The appellants applied for necessary registration under the Central Excise Rules, 1944 and L4 Licence was granted to the appellants on 1-10-1990. Thereafter the appellants filed a declaration under Rule 57G of the Central Excise Rules, 1944 for availing the benefit of mod ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
