TMI Blog2000 (3) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. [Order per : G.R. Sharma, Member (T)]. Revenue has come up in appeal against the finding of the ld. Commissioner (Appeals) holding that the assessee was entitled to Modvat credit as the same was claimed under the transitional Rule 57H even if it was taken beyond six months of the date of the duty paying document. 2. The facts of the case in brief are that the assessee filed a decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icable to the case of the assessee also. 3. Arguing the case Shri Mewa Singh, ld. DR submits that provisions of Rule 57G are that no Modvat credit can be taken on the strength of the documents which were issued beyond a period of six months from the date of taking credit. He submits that the ld. Commissioner (Appeals) has wrongly held that the provisions of Rule 57G shall not apply in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... larified in this paragraph indicating that - Since Rule 57H begins with a non-abstente clause overriding the provisions of Rule 57G, I agree with the contentions of the ld. Advocate and hold that the Asstt. Collector had wrongly disallowed the benefit of credit under Rule 57H(1B) and Collector (Appeals) had wrongly invoked Rule 57G in relation to the appellants claim for Modvat credit as Vinyl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obstante clause. The provisions of Rule 57G are excluded and cannot be made applicable in the case of claims under Rule 57H. We find that this Tribunal analysed this requirement of Rule 57H vis-a-vis Rule 57G and came to the conclusion as cited above in the case of Twiga Fibre Glass Ltd. We also find that this view is partly supported by other decisions of the Tribunal in the cases cited by the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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