TMI Blog2000 (6) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... d this captioned Appeal. 2. The facts of the case in brief are that the Respondents are engaged in the manufacture of Oxygen, Nitrogen, Argon Gases and Compressed Air. The Respondents have been receiving capital goods during the period 12-2-1994 to 11-3-1995; that they got registered with the Central Excise office on 15-1-1995 and applied for registration under the Factories Act on 15-3-95. Capital goods were received in March, 1995 and commercial production commenced on 29-3-1995. The Respondents filed a declaration under Rule 57Q on 29-3-1995. Subsequently an application for condonation of delay was also filed. Revenue alleged that since the capital goods were received during the period 12-2-1994 to 11-3-1995, the Respondents herein sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority has wrongly held that the party had obtained the status of a manufacturer only on 5-1-1995 when they obtained Central Excise registration and started production on or after 5-1-1995; that before that they were not manufacturers and as such they were required to follow procedure under Rule 57Q of the rules regarding filing Modvat credit declaration with effect from 12-2-1994; that Modvat declaration under Rule 57T of the Rules was required to be filed on 12-2-1994 or before; that the fact remains that the factory came into existence subsequently and did not get registered with the Central Excise Department under Rule 174 of the Central Excise rules before 5-1-1995 is not material. Ld. DR submitted that this position stands clar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12-2-1992 to 11-3-1995; that a circular can be operated only prospectively; she submits that the circular is in the form of facility and was issued to, enable the Department to receive declaration in case where registration of factory had not been done; that a circular was not in the nature of a mandatory requirement. Ld. Counsel submits that under Rule 57T, a declaration has to be filed within a maximum period of three months from the date of receipt of goods in the factory; that factory has been defined in Section 2(e) of the Central Excise Act as a premises where manufacturing activity is ordinarily carried out; that prior to the registration of the premises, there was no factory and no manufacturing activity was being carried on there; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aration subsequently but within the period of one month or such other period as might be allowed by the said Asst. Commissioner for a maximum period of another two months from the date of receipt of the said capital goods in the factory. The Asst. Commissioner on sufficient cause being shown may condone delay for filing the declaration. Ld. Counsel for the Respondents submitted that this rule read with proviso provides for making a declaration within three months from the date of receipt of the capital goods in the factory. She submits that factory has been defined under Section 2(e) of the Central Excise Act. She submits that the Respondents got the premises registered on 5-1-1995 and therefore as the Respondents herein had filed an applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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