TMI Blog2016 (2) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 57G. The show cause notice itself indicates that the Modvat credit was applied for inputs received in the appellant's factory for the period March, 1994 to 28th July, 1994 which was within the prescribed period of six months. Consequently in our opinion the authorities as well as the Tribunal committed an error in not allowing the application for availing the Modvat credit for the said period. The application for condonation of delay could not have been rejected by the authorities. - Decided in favour of assessee - Central Excise Appeal No. 86 of 2004 - - - Dated:- 21-1-2016 - Tarun Agarwala And Vinod Kumar Misra, JJ. For the Appellant : A P Mathur For the Respondent : CSC, Dr A K Nigam, K C Sinha, R C Shukla ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted a reply and thereafter the appellant's application for condonation of delay was rejected. The appellant filed an appeal which was also rejected by the Tribunal against which the present appeal has been filed. Having heard learned counsel for the parties we find that under Section 57G (5), credit cannot be taken by a manufacturer after six months of the date of issuance of any document specified in sub Rule (3), namely, on the inputs received by the manufacturer in its factory. Rule 57G (9) (10) provides as under: (9) Where a manufacturer was, for sufficient reasons, not in a position to make a declaration under subrule (1) and makes the declaration subsequently, the Assistant Commissioner may, subject to the provision of sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons have been given, the competent authority was required to give Modvat credit in terms of subrule (9) of Rule 57G. The show cause notice itself indicates that the Modvat credit was applied for inputs received in the appellant's factory for the period March, 1994 to 28th July, 1994 which was within the prescribed period of six months. Consequently in our opinion the authorities as well as the Tribunal committed an error in not allowing the application for availing the Modvat credit for the said period. The application for condonation of delay could not have been rejected by the authorities. Accordingly, the appeal is allowed. The order of the Tribunal and other authorities are set aside. The procedural lapse, if any, stood cured by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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