9911796707
TMI Blog1997 (5) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... on various grounds mentioned therein. 3. The grounds on which the Credit was denied by the original authority are as follows :- (a) The respondents here had removed the inputs for processing on a job work basis without the requisite permission under the provisions of Rule 57F(2) of the Central Excise Rules, 1944; (b) Modvat credit was availed by the respondents herein on the basis of xerox copies of G.P.1; (c) Modvat credit was availed on processing loss and manufacturing loss; (d) Inputs received were not recorded in RG-23A Part-I, whereas the Modvat credit, was taken in RG-23A Part-II. 4. The Commissioner (Appeals) while d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drew attention of the Bench to the Grounds of Appeal. 9. On going through the Grounds of Appeal, I find that the Department is aggrieved with that part of the impugned Order which allows the benefit of Modvat credit even where the permission under Rule 57F(2) had not been obtained by the respondents. 10. Shri Roy arguing on behalf of the appellant Commissioner, submits that obtaining of the permission in terms of Rule 57F(2) is a requirement of law and wherever it has been obtained, the Modvat credit should not be allowed on the same. He also submits that a reading of the Assistant Commissioner's Order would show that the respondents had admitted their lapse and pleaded that non-compliance with the prescribed procedure under Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Rule 57F(2) and non-seeking of permission may be rectified by affording an opportunity to the respondents by the Assistant Commissioner concerned, inasmuch as the contravention of the said Rule is only a procedural lapse which is rectifiable in nature and as such, he has remanded the matter to the Assistant Commissioner for giving an opportunity to the respondents herein to rectify their mistake, before initiating any action against them. I also find that there is a number of Tribunal decisions to the effect that non-filing/seeking of permission in terms of Rule 57G(2), will not result in denial of Modvat credit. Reliance in this regard is made to the Tribunal's decisions in the cases reported in :- (1) 1990 (46) E.L.T 395 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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