TMI Blog2017 (6) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant have applied for the registration, they deemed to have been registered from 3rd May, 2001, accordingly it cannot be said that they have taken modvat credit without being registered - Even if it is assumed that registration has been issued on 8th May, 2001 credit cannot be disallowed only on the ground that the appellant was not registered at the time of taking credit for the reason that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. The adjudicating authority dropped the proceedings of the show cause notice. Being aggrieved by the Order-in-Original, Revenue filed appeal before the Commissioner(Appeals), who allowed the appeal of the Revenue by setting aside the Order-in-Original. The Ld. Commissioner (Appeals) findings is based on the Central Excise Rules, 1944 wherein 57 AG was referred which was brought into effect w.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) beyond the scope of show cause notice and in the Order-in-Original the charge in the show cause notice is only in respect of their manufacturing premises and the Commissioner(Appeals) relied upon provisions existing as on 1 st April, 2000 which is not the relevant period here. She placed reliance on the following judgments: (a) mPortal India Wireless Solutions Pvt Ltd Vs. Commissioner[2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the case, appellant have applied for registration on 3 rd May, 2001, though the registration certificate was issued on 8 th May, 2001 they have availed modvat credit on 4 th May, 2001 onwards. I am of the considered view that on 3 rd May, 2001 when the appellant have applied for the registration, they deemed to have been registered from 3 rd May, 2001, accordingly it cannot be said that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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