CCE Vs. SUNRISE BISCUITS CO. (P) LTD.

JUDGEMENT

(1.) IN this Appeal filed by the Revenue, the respondents are M/s. Sunrise Biscuits Co. (P) Ltd. and the order dated 13.8.1998 passed by the Commissioner of Central Excise (Appeals), Guwahati is under challenge. The ld. Commissioner of Central Excise (Appeals) had allowed the appeal of the respondents before me on the ground that the modvat credit taken by them on 16.9.1995, 24.11.1995 & 15.11.1995 had been reversed by them on 15.2.1996 and 20.4.1996 on the verbal orders of the Assistant Commissioner of Central Excise. In appeal, the Revenue had contended that the modvat credit was asked to be reversed by the Department under written orders and the facts had already been admitted by the assessee in their communication dated 12.1.1998. It has also been pleaded by the Revenue that the modvat credit reversed in the year 1996 could not be asked to be re -credited in the year 1998 as there were no provisions in this regard. I have heard Shri S.N. Ghosh, ld. JDR for the appellant -Revenue. Shri R.N. Das, ld. Sr. Advocate with Smt. Urmita Dutta (Sen), ld. advocate represented the respondents.

(2.) I have gone through the submissions made of both the sides and have gone through the facts and circumstances of the case.

(3.) IT is seen that the Assistant Commissioner of Central Excise, Guwahati, did not agree with the view of the assessee and observed that if the request is now allowed then it would mean that there would be a clear violation of the provisions of rule 57G(5) of the Central Excise Rules 1944 as no credit could be allowed beyond the period of six months from the (sic) of the issue of the documents.