2002 (4) TMI 770

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....e Respondent. [Order]. - After dispensing with the condition of pre-deposit of duty, I take up the appeal itself with the consent of both the sides. 2. Modvat credit amounting to Rs. 1,09,193/- (Rupees one lakh nine thousand one hundred ninety three only) availed by the appellants during the period 23-7-96 to 31-8-96 in respect of Copper/PVC Wires/Ball bearings & Capacitors, has been deni....

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....llants had filed the declaration under Rule 57G for availing Modvat credit under Rule 57A. With the introduction of Notification 14/96, the items in question became capital goods. The fresh filing of declaration under Rule 57T in the circumstances would only be procedural lapse. In fact, the Tribunal in a number of cases has held that the purpose of filing of declaration is served irrespective of ....