2000 (12) TMI 681

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....der]. - After dispensing with the condition of pre-deposit of duty and penalty, I take up the appeal itself with the consent of both the sides. 2. An amount of Modvat credit of Rs. 1,270/- has been denied on the ground that the same was taken on 12-12-1997 whereas the declaration under Rule 57G was filed on 15-12-1997. The appellants have explained before the adjudicating officer that thei....

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....p;Another amount of Rs. 60,664/- availed by the appellants on 12-12-1997 under the provisions of Rule 57H has been rejected on the identical ground of late filing the declaration under Rule 57G. I cannot appreciate the Revenue's objection to avail the Modvat credit by the appellants on 12-12-1997 under Rule 57H. As per the Revenue, the said credit was not available to the appellants on 12-12-1997 ....