1999 (7) TMI 135

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....nt, for the Respondent. [Order]. - This is the Department's appeal against the impugned order dated 19-5-1998 of Commissioner (Appeals) praying for setting aside the same. 1. The facts of the case in brief are that the Respondent is engaged in the manufacture of S.O. Dyes falling under Chapter 32 of CETA, 1985 and avails benefit of Modvat credit. Respondent wrongfully availed Modvat ....

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....orities, appeal memorandum, Rules 57-I, 57T and 173-Q(1)(bb) of Central Excise Rules, and Departmental clarification based on CBEC letter F. No. 267/86-CX, Stated 7-9-1996 under Rule 57T(1) and 1998 (102) E.L.T. (Tribunal) in the case of Konark Cylinders & Containers Pvt. Ltd. v. C.C.E., Bhubaneswar. Modvat declaration under Rule 57G(5) of Central Excise Rules (para 6) dated 23-10-1997. Heard both....

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....e-Rolling Mills holds Modvat credit not deniable merely because declaration is not filed. In this case, it is not the case of not filing declaration, as per the contention of both sides. According to respondent it was filed on 27-4-1994 but not under Rule 57T(1), but under Rule 57Q. As per the appellant it was filed on 21-11-1994, 20 days after receipt of goods; without any explanation, and condon....