1998 (7) TMI 340

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.... Arunachalam, JDR, for the Respondents. [Order]. - The appeal is directed against the Order-in-Appeal No. 462-CE/MRT/96, dated 1-10-1996 passed by the Commissioner of Central Excise (Appeals), Ghaziabad upholding the Order-in-Original No. 59(94), dated 21-12-1994 passed by the Assistant Collector of Central Excise, Rampur disallowing Modvat credit to the extent of Rs. 55,136.55 relating to c....

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....on dated 5-7-1994. It was pleaded by the learned Consultant that this application for condonation was not considered by the Assistant Collector and credit has been disallowed on the ground that they had taken the credit prior to the filing of declaration. He pleads that since the matter pertained to the period immediately following the introduction of the Modvat scheme for capital goods, appellant....

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.... cylinder wire, doffer wire, crystal cylinder wire etc. There is another sheet containing 15 items starting with the description machinery showing the Tariff Item 8434.00, the next item is Textile spares with Tariff Heading 8448.00. The next item in this list is A.L.M. scrap with Tariff Heading Item No. 7602.00. The rest of the items from serial Nos. 4 to 15 are sufficiently detailed. It is, howev....

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....ith the annexure filed in the appeal and referred to above, credit cannot be allowed with reference to that declaration. However, that is not the end of the matter as far as the appellant is concerned. Since the declaration given on 5-7-1994 contains the description of the goods, the acceptance thereof after condoning the delay has to be considered. Rule 57T provides for the Assistant Commissioner....