9911796707
TMI Blog1998 (8) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... - In this appeal filed by the Revenue the matter relates to the Modvat credit in respect of the diesel engines under the provisions of Rule 57T of the Central Excise Rules, 1944. 2. The respondents, M/s. Madanganj Marbles Pvt. Ltd., were engaged in the manufacture of marble slabs. They had installed a gangsaw marble machine in which the diesel engine set had been used. They received the di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) allowed the Modvat credit of Rs. 37,696/- on the ground that there had been substantive compliance of the law. 3. I have heard Shri T.A. Arunachalam, JDR, for the appellants/Revenue and Shri K.K. Anand, Advocate, for the respondents. 4. I have carefully considered the matter. I find that during the relevant time every manufacturer intending to take credit of the duty paid on the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) had not discussed the provisions of Rule 57T and had allowed the Modvat credit only on the ground that there have been substantive compliance of the law. He has observed that "It is to be noted that in both the cases the original gate pass left indistinctly". From this it is not clear what he meant by saying that the original gate pass were left indistinctly. Admittedly, the generating set had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was in force. The assessee has received the capital goods through the dealers in violation of the provisions of Rule 57T(3) at the relevant time. Therefore, when the credit is availed in violation of the statutory requirement it cannot be considered merely a procedural lapse. The compliance of the statutory requirement was mandatory for availment of the credit. The orders of the Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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