2002 (12) TMI 387

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....xena, SDR, for the Respondent. [Order]. -  The above captioned appeals have been preferred against the common Order-in-Appeal dated 11/15-7-2002 vide which the Commissioner (Appeals) has affirmed the Order-in-Original dated 17-11-99 of the Deputy Commissioner disallowing the Modvat credit on the capital goods in question, to the appellants. 2. The appellants had been disallowed ....

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....were not proper in the sense that the names of the machine were only disclosed therein and not of their parts specifically. In my view, this ground is not at all tangible in view of the amendment to Rules 57G and 57T of the Rules, vide Notification No. 7/99-C.E. (N.T.), dated 9-2-99. By amendment in this rule, it has been made clear that the credit under sub-rule 2 of Rule 57G shall not be denied ....

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....ants in the declaration, was enough to satisfy the requirement of the provisions of Rule 57T, and as such, those declarations could not be held to be improper. The Modvat credit could not be disallowed to the appellants of the disputed amount in the light of the admitted facts, referred to above read with amended provisions of Rules 57G and 57T and two Board's circulars, detailed above. Therefore,....