1996 (4) TMI 292

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....sed in the final product. This declaration in respect of inputs for photo-copier was made as "parts, accessories and components". These parts and components were declared to fall under heading 9033.00 CETA, 1985. The department found that besides availing of Modvat credit on parts and components falling under Heading 9033.00, the appellants had also availed of Modvat credit on inputs on parts and components falling under various other chapters 85, 70 of CETA and under various sub-headings thereunder. Therefore, proceedings were initiated against the appellants on the ground that inputs falling under other than Chapter 90 were not inputs for which any declaration has been made at under Rule 57G and Modvat availed of on these inputs was sough....

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....y the Assistant Commissioner in respect of parts, accessories and components not covered by Tariff Heading 90.33 since such inputs are not declared under Rule 57G by the appellants. 2. Ld. Sr. Counsel, Shri A.N. Haksar, appearing with the ld. Counsel, Shri Y.K. Kumar, contended that having said so in his order, the Commissioner (Appeals) ultimately ended up by totally allowing the department's appeal which resulted in the appellants not being eligible for Modvat even on the declared inputs under Heading 90.33. 3. Shri R.A. Shaikh, ld. D.R., however, submitted that the appellants will not be eligible for Modvat credit on inputs for which they have not given specific declaration and cited case law to support his argument that ....