2003 (9) TMI 382

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....er]. - This is an appeal filed on the Commissioner of Central Excise, Surat-I against the order-in-appeal passed by Commissioner (Appeals) of Central Excise, Surat. M/s. Avis Machine Pvt. Ltd., (the respondents) were denied Modvat credit to the extent of Rs. 40,001.40 in respect of certain items of inputs. The Modvat declaration under Rule 57G was furnished on 21-9-1994 while the credit was avai....

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....rat-I, it is pleaded that, the filing of declaration should be precedent (and not antecedent) to the availment of the Modvat credit. He further says that, in terms of amendment to Central Excise Rules vide Notification No. 8/93-C.E. (N.T.), dated 1-11-1993 certain relaxation has been introduced. In terms of relaxation, the manufacturer is allowed to make a declaration subsequent to taking of credi....