1997 (7) TMI 315

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.... the Respondent. [Order]. -  The appellants filed this appeal against the Order-in-Appeal No. 115/CE/MRT/97 dated 27-1-1997. In this case the benefit of Modvat credit on the inputs is denied on the ground that appellant has not filed proper declaration of inputs under Rule 57G of the Central Excise Rules, 1944. 2. Ld. Counsel appearing on behalf of the appellant submits that the....

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....5.36 and 85.37 of the Central Excise Tariff, 1985. He submits that inputs should be specifically mentioned. The appellants are availing the benefit of Modvat credit on Bimetal Cladcon having Silver Nickle Layer CRCA empty cabinets and they have not described these items specifically in the declaration. He therefore prays that the appeal be disallowed. 4. Heard both sides. In this case, the....

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....of final product. The Revenue is only objecting that proper declaration of inputs under Rule 57G of the Central Excise Rules is not filed. The entry 85.38 of Central Excise Tariff, 1985 includes parts suitable for usefully or principally with the apparatus of Heading 85.35, 85.36 and Heading 85.36 includes electric apparatus for searching or projecting electric circuits or for making connections t....