2002 (2) TMI 1139

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.... - The respondents manufacture iron and steel products falling under Chapter 72. The Assistant Commissioner of Central Excise, Patiala, vide his order, dated 8-3-99 has observed that the respondents availed the Modvat credit of Rs. 1,13,511.05 on the alloy steel ingots falling under Chapter Heading 7204.00. He has observed that the party did not make any declaration with regard to this item unde....

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....of duty payment by the original manufacturer. The details relating to these are as follows :- (i)      The Modvat credit of Rs. 2,49,671.80 taken on the strength of invoices issued by M/s. R.P. Steel Industries. (ii)     The Modvat credit of Rs. 63,900/- is availed on the strength of the invoices issued by M/s. Star Wire (India) Limited. (iii) &....

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....R for the appellants and Shri K.K. Anand, ld. Advocate for the respondents. I have considered the submissions made before me. Sub-rule (9) of Rule 57G at the relevant time provided that where a manufacturer for sufficient reason was not in a position to make a declaration under sub-rule (1) and makes the declaration subsequently, the Assistant Commissioner may subject to the provisions of sub-rule....