2000 (12) TMI 650

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....The appellants filed this appeal against order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit of Rs. 29,759/- is denied to the appellants on the ground that the credit as taken before filing the necessary declaration under Rule 57G of the Central Excise Rules. 2. Ld. Counsel, appearing on behalf of the appellants, submits that the appellants availed the c....

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....ral Excise Rules on 19-4-1997 and 25-3-1997. His submission is that as per rules, a manufacturer can avail the benefit of credit after necessary declaration. He, therefore, submits that the appeal be allowed. 4. Heard ld. DR, who submits that the Commissioner (Appeals) gave a specific finding that the credit was taken before filing the declaration and obtaining the acknowledgement and non-fi....