Declaration filing under Central Excise credit rules treated as procedural; non-compliance did not bar credit.

Earlier Division Bench decisions had already rejected the Revenue's view that filing a declaration under Rule 57T of the Central Excise Rules, 1944 was a mandatory substantive condition for availing credit under Rule 57Q. On that basis, non-compliance with the declaration requirement was not accepted as a ground to deny credit, and the Department's request for reference of the questions of law did not survive for consideration.

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Issues: Whether filing of a declaration under Rule 57T of the Central Excise Rules, 1944 is mandatory and substantive or merely procedural, and whether non-compliance with that requirement disentitles the manufacturer to credit under Rule 57Q of the Central Excise Rules, 1944.

Analysis: The questions raised were already decided against the Revenue in earlier Division Bench decisions. In that view, the sought direction for reference of the questions of law did not survive for consideration.

Conclusion: The requirement was not accepted as a basis to deny credit, and non-compliance did not warrant the reference sought by the Department.

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