1996 (8) TMI 252

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.... Shri D. Gurnani, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  The appellant declared in its declaration filed on 14-3-1986, potassium chloride classifiable under Chapter 28 as an input in the manufacture of final product. This was objected to and notice issued proposing denial of credit. After the usual proceedings, the Asstt. Commissioner [whose order was co....

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....is no requirement that declaration has to be filed when an input is notified. 3. The ld. departmental representative reiterates the reasonings in the impugned order and says that declaration dated 14-3-1986 was not proper and the proper course for the appellant was to make an application under Rule 57H. 4. Rule 57G provides that the assessee can take credit after obtaining the date....