1994 (1) TMI 165

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.... SDR, for the Respondent. [Order per : S. Kalyanam, Member (J)]. -  Shri Thomas, the learned Consultant for the appellant submitted that the appellant is engaged in the manufacture of auxiliary equipments of Textile Machinery and filed declaration in respect of certain inputs as Pneumatics Products falling under sub-heading 8470 of the CET for taking MODVAT Credit. The Department initia....

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.... Assistant Collector for similar party in regard to the same inputs for an earlier period, the Collector (Appeals) by order dated 14-1-1992 which is the impugned order in the present case gave a finding against the appellant holding that the declaration filed by the appellant was vague. In the light of the mutually contradictory orders passed by the learned Collector (Appeals) it was submitted tha....

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....tic products, then the declaration given by the appellants tallies with the description and Tariff classification given on the GPs. Since the matter is not clear, there is no other way except to remand the matter to Assistant Collector to issue a speaking order clearly indicating as to what was declared by the appellants and what was received and how the allegation of non-declaration or incomplete....

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.... is to identify the item received and to allow the credit of duty paid thereon in case it is actually used in the manufacture of the final products. Any Declaration which does not satisfy this requirement cannot be treated as a Declaration under Rule 57G inasmuch as the assessees are required to declare the full description and classification (including sub-heading of the inputs as well as outputs....