1998 (4) TMI 187

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....cate, for the Respondent. [Order]. - The question involved in the present case whether a declaration submitted u/r 57G to the Superintendent is sufficient for the purpose of that Rule. The Lower Appellate Authority has held that in view of the Tribunal judgment in the case of Metalfab Industries reported in 1994 (74) E.L.T. 734, the declaration made to the Supdt. is valid because the concern....

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....e absolved of its negligence inasmuch as the Supdt. accepted the declaration and ultimately communicated to the Asstt. Collr. It cannot, therefore, be said on the submission of the ld. Advocate that no declaration was made by the respondents as alleged in the Revenue's appeal filed. 6. I agree with the submission of the learned Advocate for the respondents that Modvat credit cannot be deni....