TMI Blog2000 (8) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... asbestos mill board. On that date asbestos mill board was not an item included as final product in the table to Notification 177/86. It specified the input and final products for purpose of rule relating to Modvat credit. It came to be so notified on 1-3-1987. The assessee received the inputs required for utilising them in the manufacture but did not take credit, utilised the credit taken towards the payment of duty on the final product. On an objection being raised by the department (on the issue which was the subject matter of the appeal E/671/91 which has been withdrawn) the assessee filed a declaration under Rule 57G. It is stated that the declaration was filed on 9-9-1987 and sent by registered post and the acknowledgement received is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Tribunal s decision in Standard Alkali Chemical Division is not correct and has not taken note of the earlier decision in Anglo-French Drug Co. v. CCE. He relies upon the reasoning in that earlier order. The reasoning in that order is that it was only by notification issued under Rule 57H that the input and the final product are specified. The inputs and the final products which are not so notified under such notification are not input and the final product for purpose of Rule 57A or other rules relating to Modvat. No declaration for such goods which are not input and final product could be filed. This reasoning appears to be sound. The later decision of the Tribunal in Standard Alkali Chemical Division was not aware of this earlier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional duty of customs paid on ship imported in January 1988 and broken up and scrap in respect of which declaration under 57G was filed towards the end of May 1988. In any event filing the declaration and taking the credit is seven months. Applying the ratio of these two decisions, the input must be considered received immediately before filing the declaration. 7. We also take note of the fact that the declaration was filed noting that a first couple of months coming into force of the Modvat procedure, the circular of the Board itself had advised the officers to take a liberal view in regard to procedural infraction during this period for the reason that neither the departmental officers nor the assessees were entirely clear about the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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