1996 (1) TMI 219

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....he Respondents. [Order]. - This is an appeal against ttle order of Collector (Appeals), Chandigarh No. 37/CE/CHD/93, dated 22-1-1993. 2. It was their submission that the appellants had filed Modvat declarations on 26-9-1988, and 20-11-1990 and following the prescribed procedure, availed of the Modvat benefit. 3. Subsequently, a Show Cause-cum-Demand Notice dated 21-8-1991 was issued....

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.... 31,489.11. 7. In their appeal memorandum (Para 4.1) and the revised stay application (Para 8.1), they have given details of the items and the amount in question. 8. It was his submission that it was incorrect to say that there was no declaration or the declaration was vague in as much as they had filed a declaration on 26-9-1988 describing the inputs as Chemicals and showing the Headi....

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....but the Modvat benefit ought not to have been disallowed merely on this ground. 12. Learned DR very fairly stated that after perusing the annexures to the show cause notice and declaration dated 20-11-1990, he feels that the learned counsel is correct in stating that they had filed a declaration and described the products and indicated the headings and the sub-headings even in the case of `o....