R.C. ENGG. WORKS (P) LTD. Vs. CCE

JUDGEMENT

(1.) In this appeal, filed by M/s. R. C. Engg, Works (P) Ltd., the issue relates to the availability of Modvat Credit when the declaration has been filed late.

(2.) Shn S.B. Gaur, learned Consultant, submitted that the Modvat Credit has been denied to the Appellants, on the ground that they had not filed the declaration under Rule 57G and Rule 57T of the Central Excise Rules, 1944; that the Appellate Tribunal vide Final Order No. A/1356/2001 -NB dated 12.9.2001 has remanded the matter to the Adjudicating Authority for deciding the matter in the light of the decision of the Tribunal in the case of Konark Cylinder and Containers (P) Ltd. v. CCE, 1998 (102) ELT 455; that the Dy. Commissioner again under Order -in -Original No. 263/2002 dated 30.9.2002 has disallowed the Modvat Credit holding that the declaration was filed late and since it was filed after availing the Credit same is not admissible and the application for condonation of delay is also not worthy of acceptance. The Commissioner (Appeals) also under the impugned Order has rejected their appeal. The learned Consultant, further, submitted that the Modvat Credit has been disallowed to them without considering the provisions of sub -rule (10) of Rule 57G; that in fact they had sent the declaration by post on 1.4.95 (sic) that when they realized that the said declaration had not reached the proper authority they had filed another declaration on 16.1.95 with an application for condoning the delay. He relied upon the decision in the case of Kamakhya Steel (P) Ltd, v. CCE, Meerut, 2000 (41) RLT 575 (CEGAT -LB).

(3.) Countering the arguments Shri K. C. Verma, learned DR, reiterated the findings as contained in both the orders passed by the lower authorities.