Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1999 (9) TMI 265

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the subject Reference Application filed by the Commissioner, Central Excise, Meerut-I is as follows :- Whether Modvat credit can be allowed on declaration not filed with the Assistant Commissioner having jurisdiction over the assessee unit as per provisions of Rule 57G(1) of Rules. Before I deal with the aforesaid question, it is appropriate to set out the facts of this case and the findings .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iled the declaration with the Superintendent s office. If the Superintendent felt that he was not competent to receive the declaration, he should have returned it rather than giving a dated acknowledgement of the said declaration. Ld. Advocate, therefore, submits that in the aforesaid facts and circumstances of the case, the declaration filed by the respondents under Rule 57G has been found to be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for dismissal of the Reference Application. 4. In his rejoinder, ld. JDR Sh. Ramanathan submits that ignorance of law is no excuse since the provisions of Rule 57G direct an assessee to file a declaration with the concerned Asstt. Commissioner, those provisions are mandatory, and therefore, a breach of that will lead to denial of Modvat credit. 5. I have carefully considered the pleas advanced .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates