TMI Blog1997 (6) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... These traders under their bills sold the goods to different customers including the present appellants. On receipt of the goods on the strength of the bills, the appellants took Modvat credit. Subsequently, the requisite certificate from the concerned Superintendent of Central Excise was obtained and the credit was utilised after the date of such certificate. It was alleged in the show cause notice that the imported goods have not been received by the appellants under the cover of the certificate and in such circumstances, there was a clear violation of the provisions of Rule 57G(2) of the Central Excise Rules, 1944. The appellants had pleaded that they had not utilised the credit before the date of the certificate and that the Central Boar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after the issue of the certificates by the Superintendent of Central Excise. In this contention, he referred to the Tribunal s decision in the case of C.C.E. v. Amal Rasayan Ltd. - 1993 (68) E.L.T. 446 (Tribunal). 4. In reply, Shri D.K. Nair, JDR, submitted that these instructions were in the context of hold up of traffic and that in this case the goods had been received without the cover of the duty paying documents and that the view taken by the adjudicating authority and the appellate authority was correct. 5. I have carefully considered the matter. In Para 6 of their order in the case of C.C.E. v. Amal Rasayan Ltd. - 1993 (68) E.L.T. 446 (Tribunal), the Tribunal had observed as under : 6. Going by the wording of sub-rule (2) of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mporter shall make a declaration on all copies of the Bill of Entry at the time of importation of the goods that Modvat credit would be taken in respect of the countervailing duty paid and that he intends to avail of the facility of the subsidiary certificate. I do not find any such declaration on the copies of the Bill of Entries on record. It is, however, a fact that the certificate had been issued by the concerned Superintendent of Central Excise and it has to be assumed that before issuing the certificate, he was satisfied about the genuineness of the documents and the eligibilty for the Modvat credit. 7. As there was no allegation about the mis-utilisation of the credit, I consider that the demand of duty in this case was not proper. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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