1997 (7) TMI 406

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....e Respondent. [Order]. - The Appeal has been filed by the Appellants against the Order-in-Appeal dated 1-9-1997 disallowing the Modvat credit under Rule 57A of the Central Excise Rules. 2. Arguing on behalf of the Appellants the ld. Counsel submits that the appellants were manufacturing forgings and for that purposes they purchased ingots which have been declared by them in their dec....

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....ling under Heading 72.04 as their inputs. This declaration was filed within six months of the receipt of the invoice which is admissible under Rule 57G(5). 3. Arguing on behalf of the Revenue the ld. D.R. reiterates the departmental argument consisting in the impugned order of the Commissioner (Appeals). After considering the submissions made by both sides I find that the Commissioner (App....