2001 (7) TMI 804

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....A.K. Chatopadhaya, JDR, for the Respondent. [Order]. - The Modvat credit has been disallowed to the appellants by the Authorities below on the ground that during the relevant period the declaration filed by them under the provisions of Rule 57T in respect of capital goods was not specific declaration but was vague. 2. After hearing Dr. Samir Chakraborty, learned Advocate for the appe....

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....iled under sub-rule (1) does not contain all the details required to be contained therein or the manufacturer fails to comply with any other requirements under sub-rule (1), provided that Assistant Commissioner of C.Ex. having jurisdiction over the factory of the manufacturer intending to take credit is satisfied that the duties due on the capital goods have been paid and such capital goods have a....

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....ction of the Modvat credit on the ground that detailed description of the goods was not given is not correct. He submits that there is no dispute about the duty paid character of the goods and their use in the appellant's factory. He also clarifies that declaration was filed in 1995 and the appellants according to their own understanding had given a proper declaration. He also refers to the Larger....