Postal filing of Rule 57G declaration was sufficient, so Modvat credit could not be denied for non-personal submission.

A declaration under Rule 57G sent by post and received in the Excise office satisfied the filing requirement for Modvat credit because the rule did not prohibit postal submission. Postal evidence showed delivery to the Assistant Commissioner's office, so the assessee had complied with the statutory condition. Denial of credit solely on the ground that the declaration was not personally filed was unwarranted, and the refusal of Modvat credit was unsustainable.

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Issues: Whether the assessee's declaration under Rule 57G, sent by post and received in the Excise office, satisfied the statutory requirement so as to entitle it to Modvat credit.

Analysis: The declaration had been dispatched by the assessee's advocate and the postal evidence showed delivery at the office of the Assistant Commissioner. Rule 57G did not prohibit filing by post. In the circumstances, the requirement of filing the declaration stood complied with, and denial of credit merely because the declaration was not personally filed was unwarranted.

Conclusion: The assessee was entitled to Modvat credit and the denial thereof was unsustainable.

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