Modvat credit cannot be denied for an inadvertent deletion in the declaration when no deliberate withdrawal is shown.

Modvat credit on copper wire under Sub-heading 7408.19 could not be denied merely because the input description was later deleted from the Rule 57G declaration. The deletion was treated as inadvertent and unintentional, since it was made by a representative during a visit to the Central Excise office and not by the signatory, and the Department showed no deliberate request by the assessee to withdraw the input. The earlier permission to send Modvat inputs for job work and the technical nature of the lapse supported the view that credit remained admissible.

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Issues: Whether Modvat credit on copper wire under Sub-heading 7408.19 could be denied on the ground that the description was deleted from the declaration filed under Rule 57G.

Analysis: The declaration initially covered the input, and the later deletion was found to be inadvertent and unintentional. The deletion was made by a representative during a visit to the Central Excise office, not by the person who signed the declaration, and the Department had not shown any deliberate request by the assessee to withdraw the input. The earlier permission for sending Modvat inputs for job work and the technical nature of the lapse supported the conclusion that the credit could not be denied on such a ground.

Conclusion: Denial of Modvat credit was not justified; the deletion from the declaration was only inadvertent and the assessee was entitled to the credit.

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