2001 (10) TMI 983

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....ent. [Order]. -  After dispensing with the condition of pre-deposit of the duty amount of Rs. 13,912.00 (Rupees thirteen thousand nine hundred and twelve), I take up the appeal itself with the consent of both sides. 2. The said amount has been confirmed against the appellant company by denying them the benefit of Modvat credit in respect of the imported Copper Alloy Bar. The said Copp....

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.... transporters. As such, he submits that the appellants having intimated the Assistant Commissioner about their intention of availing of Credit, there was sufficient compliance with the provisions of Rule 57G and merely because a specific declaration in the prescribed proforma was not filed, the same should not be made a ground for denial of Credit. 3. After hearing Shri D.K. Bhowmick, learne....