Cenvat credit cannot be denied for incomplete Rule 57-G declaration where inputs are used in manufacture.

Cenvat credit under Rule 57-G could not be denied merely because the declaration did not mention the final product. The rule allowed credit on specified inputs used in relation to manufacture of final products, and Notification No. 7/99-C.E. clarified that credit should not be refused only because all declaration details were not furnished or some procedural requirements were not met. That clarification was treated as applicable to pending matters, so the denial of credit was not sustainable and the assessee's position was accepted.

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Issues: Whether credit could be denied merely because the declaration under Rule 57-G of the Central Excise Rules did not mention the final product.

Analysis: The relevant rule permitted credit on specified inputs used in relation to manufacture of final products in accordance with the declaration filed under Rule 57-G. The amendment made by Notification No. 7/99-C.E. clarified that credit could not be denied only because all details required in the declaration were not furnished or some requirements under the rule were not complied with. That amendment was held applicable to pending cases as well.

Conclusion: Denial of credit was not sustainable and the issue was decided in favour of the assessee.

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