1994 (7) TMI 187

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....he Printed Circuit Boards (PCBs.) and other parts falling under the mischief of Chapter 90 has held that Appellant is not eligible for MODVAT credit and contended that the same is not sustainable on the facts and in law, in the facts and circumstances of the case. It was urged that the appellant filed a declaration on 12-6-1987 in terms of Rule 57G of the Central Excise Rules, 1944, declaring the inputs and the final products. In regard to the PCB, the same was declared as an intermediate product in the declaration, which was used and captively consumed in the manufacture of TV sets in the factory and such PCBs. were also cleared by the appellant on payment of duty to other factories. The learned counsel submitted that the appellant had als....

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....there is no revenue implication at all so far as the Department is concerned. The learned counsel in this connection placed reliance on the ratio of the ruling of the Supreme Court in the case of Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner, reported in 1991 (55) E.L.T. 437 (S.C.), wherein it is emphasised as to how a procedural infraction of a technical nature and non-observance of the same, a procedural formality, should not stand in the way of a party getting the benefit under the Scheme wherever there is substantial compliance. The learned counsel also referred to two rulings of this Bench viz. in the cases of Collector of Central Excise v. Triton Valves Ltd., reported in 1993 (65) E.L.T. 289 (Tribunal), and Maschmeijer....

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....at all, in regard to the said goods. 4. We have carefully considered the submissions made before us. The primary issue for our consideration is whether in respect of the Printed Circuit Board in regard to which admittedly a declaration under the MODVAT Scheme has been filed by the appellant in terms of Rule 57G showing the goods as `intermediate product' the appellant would become disentitled to take MODVAT credit by reason of the fact that sometimes the appellant has cleared the intermediate products as such on payment of duty. In other words whether the non-mention of the goods specifically in the declaration under a particular column would be an irregularity or not. We note that it is not disputed by the Department that the input....