TaxTMI 
TaxTMI 
1994 (12) TMI 209
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....ondents. [Order per : V.P. Gulati, Member (T)]. - These appeals arises out of a common order. The short point that falls for consideration in these appeals is whether the declaration filed by the appellants merely as cement under Tariff Heading 25.02 is adequate for the purpose of Rule 57G for availing the MODVAT credit. The appellants had been bringing in cements namely portland cement falling....
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....nts of declaration should be considered in the light of the beneficient piece of legislation in the form of MODVAT Scheme. The appellants have taken a plea in their grounds of appeal that the demand of Rs. 49,183.53 is barred by limitation. This ground was not urged before the lower authorities. 2. The learned SDR adopted the reasoning of the learned lower authority. 3. After hearing of the....
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....ked for a clarification from them in regard to the nature and variety of cement which they would be bringing, we observe that the appellants are seeking the benefit of the MODVAT and it is incumbent on them to comply with the requirements of law while filing the declaration notwithstanding the duty cast on the Asst. Collector for checking the declaration filed. The declaration filed does not indic....
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....-NRB and Misc. Order No. Misc/208/93-NRB, dated 12-5-1993 passd by the CEGAT (Ajanta Steel Corpn. v. Col.CE, Chandigarh). The main issue involved in this appeal is the eligibility to deemed credit on input material received by the appellants which have been broadly described as rolling/re-rolling /re-rolled matrial in the related bills and invoices, purchasd from the open market and whether the a....