1998 (5) TMI 242

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....Tilak, DR, for the Respondent. [Order]. - In this appeal the Modvat credit has been denied to the appellants on the ground that the declaration under Rule 57G of the Central Excise Rules was not filed in respect of the inputs viz. Valox (Synthetic Resin) imported by the appellants. 2. The matter was posted today for hearing the application for waiver of pre-deposit and stay of the re....

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....ctric Co., USA and according to their technical literature valox resin is based on P.B.T. Polybutylene Terephthalate. He further submitted that as per Central Excise Tariff there was specific sub-heading for this product which is 3907.80 which was declared by them in their declaration, whereas in Customs Tariff there was no corresponding sub-heading and they have to classify the product under Head....

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....s not declared as an input and filing of the declaration for a particular input is the mandatory requirement under Rule 57G of the Central Excise Rules. Further they have not produced before the Asstt. Commissioner that Valox was a Trade Mark of M/s. General Electric Co., USA. 4. I have considered the submissions made by both the sides. The requirement of the law is that the manufacturer, ....