Modvat declaration under Rule 57G remained valid without fresh filing when inputs and final product were unchanged.

Rule 57G required declaration of the inputs and the final product for availing Modvat credit, and a declaration once filed continued to operate unless either changed. Where a manufacturer had earlier filed a declaration, opted for small scale exemption, and later returned to the Modvat scheme without any change in inputs or final product, a fresh declaration was not required. The earlier declaration remained sufficient, and the referred question was answered in the negative against the Department.

---

---

Issues: Whether a manufacturer who had already filed a declaration under Rule 57G of the Central Excise Rules, 1944 and later opted for exemption under the small scale industries notification before returning to the Modvat scheme was required to file a fresh declaration; and whether such fresh declaration was necessary in the absence of any change in inputs or the final product.

Analysis: Rule 57G required declaration of the inputs and the final product for availing Modvat credit. A declaration once filed remained effective unless there was a change in the inputs or the final product. On the facts found, there was no change in either the inputs or the final product when the assessee resumed the Modvat facility after crossing the exemption limit. The earlier declaration therefore continued to be sufficient.

Conclusion: No fresh declaration was necessary under Rule 57G in the absence of any change in inputs or the final product, and the referred question was answered in the negative and against the Department.

---