1995 (3) TMI 242

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.... the Respondents. [Order]. - The issue in this appeal is whether the appellant had correctly taken Modvat credit on the Retarder used by it in the processing of Rubber. The appellant filed a declaration, as required under Rule 57G of the Central Excise Rules on 8th March, 1986. In this declaration, it listed a large number of items specifically but retarder is not included in the specific li....

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....onal description more specifically. He cites case law in support. Shri Ramesh also emphasises that the declaration was filed in the very early days of introduction of Modvat before procedures had crystallised due to clarification with regard to procedures. Shri Y.R. Kilaniya, DR supports the order of Addl. Collector saying that product has not been specifically mentioned and credit was not availab....