1997 (10) TMI 207

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....ya, DR, for the Respondent. [Order]. - In this case, Modvat credit of Rs. 3,65,006.24 p. has been disallowed to the appellants herein on the ground that the inputs on which this amount of duty was paid and taken as credit, were not described in detail in the declaration filed in terms of Rule 57G of the Central Excise Rules, 1944. The appellants are manufacturers of Control panels and Rectif....

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....itch Fuse Units, Distribution Boards, Chargeover Switches falling under Heading 8537.00 was required to be reversed. The demand was confirmed by the Assistant Collector whose order was upheld by the Collector of Central Excise (Appeals) holding that the detailed declaration was required for the purpose, clearly indicating description of the final product manufactured and the inputs required for th....

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....o filed a specific declaration of the inputs and therefore, there was no warrant in denying credit. 4. The learned DR Shri Kilaniya, while reiterating the findings of the lower authorities, submits that in respect of items on which credit has been denied, the full particulars regarding the name and type of weighing had not been given in the declaration and therefore, credit has been rightl....

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....n the declaration which are not such as to warrant credit being denied to the appellants particularly when they had been following the requirement by filing the declaration and when there is no dispute about sub-headings of the tariff under which these inputs are classified and when there is no dispute regarding the duty paid nature of the goods and their use in the manufacture of final product. H....