STRESSCRETE PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) PETITIONER is aggrieved by the refusal by respondent No. 3 (Assistant Collector, Central Excise, Bhopal) of his claim for Modvat credit in respect of the duty paid on inserts used in the manufacture of sleepers supplied by the petitioner to the railways during 1-3-1987 to 4-11-1988. The respondent No. 3 vide his order dated 13-2-1991 (Annexure F) has refused the claim solely on the ground that the claim for Modvat credit was made belatedly.

(2.) IT is, however, explained by the learned counsel for the petitioner that the delay was occasioned on account of late handing-over of gate passes by the railways. The said passes were received on 31-10-1990 and the claim was made soon thereafter. He submits that respondent No. 3 while rejecting his claim ought to have taken into consideration the circumstances under which the delay was occasioned. It is further submitted that the question regarding assessable value should have also been taken into consideration by respondent No. 3.

(3.) THE law does not prescribe any period of Limitation for making claim for Modvat credit. In the instant case the delay was explained by the petitioner-claimant and in my opinion the authority concerned was bound to take into consideration the explanation given by the petitioner for the delay before rejecting his claim on the ground of delay.