2002 (4) TMI 677

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...., for the Respondent. [Order]. - The respondents manufacture the goods falling under Chapters 72, 73, 84 and 86. They are also availing the Modvat credit of duty paid on the inputs under Rule 57A of Central Excise Rules, 1944. During the period from October, 1995 to December, 1995, they had availed the Modvat credit of Rs. 41,011/- on the inputs viz. Defective Plate, M.S. Slab, Joists and M.....

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.....C. Verma, JDR for the appellants and Shri Sushil Kumar, CA for the respondents. I have considered the submissions made before me. In the Revenue appeal, it is admitted that in terms of the provisions of sub-rule (5) of Rule 57G, the Modvat credit is admissible on the inputs in respect of which the declaration filed within six months of their receipt. These facts are also not in dispute. It is how....