Collector Of Central Excise, Jaipurc vs M/S Raghuvar (India) Ltd

The Supreme Court addressed a reference under Section 35H of the Central Excises and Salt Act, 1944, concerning the eligibility of MODVAT credit claimed by the respondent prior to filing a necessary declaration under Rule 57G. The Court held that the filing of a declaration is a statutory prerequisite for availing credit, and thus the respondent was not entitled to the credit claimed before the declaration date. The Court also affirmed that the show cause notice issued was within the permissible time frame under Section 11A, thereby upholding the Assistant Collector's order for reversal of the wrongly taken credit.