1994 (8) TMI 113

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.... Bhagat, JDR, for the Respondents. [Order]. - This an appeal filed against Order No. 427-C.E. /DLII/91, dated 16-4-1991 passed by Collector of Central Excise (Appeals) New Delhi under which he upheld the order of the Asstt. Collector disallowing Modvat Credit on the ground that the declaration was not filed in the Divisional Office. 2. The brief facts are that the appellants are enga....

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....Credit towards the input declared by them. 2.2 They, however, received a demand-cum-show cause Notice C. No. C.E. - 20/CL/Metal Fab/R-16/90, dated 22-10-1990 wherein it was alleged that they had wrongly availed the Modvat Credit towards the inputs i.e. steel ingots as the same has not been declared to the Asstt. Collector of Central Excise. They were thus asked to show cause why an amount ....

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....gainst the appellants. 3. The learned Advocate Sh. Mullick on behalf of the appellants submitted that they had filed the declaration with the Range Office and Range Office is a part of Asstt. Collector's establishment. It is not alleged that no declaration has been filed or the inputs in respect of which credit was taken were not eligible to Modvat. He submitted that it is only for adminis....

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....ecific declaration is mandatory as was held in case of Chetna Industries v. C.C.E - reported in 1993 (63) E.L.T. 344. 5. I have heard both sides and considered the submissions made by them. The fact that Modvat declaration in fact indicating additional items as inputs was submitted is not denied. It is also not the case of Revenue that such inputs were not entitled to Modvat. Filing of dec....