1994 (1) TMI 178

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....of Rs. 60,389.58 availed in respect of inputs used in the manufacture of undeclared final product - Bare Aluminium Wire of thickness 3.25 mm or more should be debited under Rule 57-I in RG-23A Pt. II or in PLA within 10 days of the receipt of this order." 2. Briefly stated the facts of the case are that the appellant filed a declaration under Rule 57G on 14-3-1986 in which they did not declare bare aluminium wire of thickness 3.25 mm or more as their final product. However they availed a credit of Rs. 60,389.58 on 22.471 MTs of inputs namely aluminium wire rods. As the appellant could not satisfactorily explain, a Show Cause Notice was issued to him. In reply to the Show Cause Notice, the appellant submitted that the modvat scheme was qu....

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....lly aware of the finished product as well as the inputs used in respect of the finished product. The ld. Advocate for the appellant prayed that the orders of the Asstt. Collector and the Appellate Collector disallowing modvat credit of Rs. 60,389.58 may kindly be set aside. 4. Shri B.D. Bhagat, the ld. JDR appearing for the respondent submitted that appropriate declaration in respect of aluminium bare wire of thickness 3.25 mm or more was not filed; that filing of declaration under Rule 57G of the Central Excise Rules, 1944 was mandatory; that non-filing of the declaration is not a technical lapse or a procedural formality; that the case cited by the appellant about outright rejection of filing the declaration in the form of a lette....