2002 (12) TMI 477

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.... manufacture of End Shield (final product) on the ground that neither the input nor the final product is specifically declared in the declaration filed under Rule 57G of the Central Excise Rules is justified. The credit was taken by the appellant on 12-7-91 and the show cause notice was issued on 17-6-96. The appellant contends that the demand is unsustainable on the ground of limitation also. As required under Rule 57G the appellant filed a declaration on 23-6-86 indicating therein the description of the inputs intended to be used in or in relation to the final product and obtained a dated acknowledgement from the office of the jurisdictional Assistant Collector of Central Excise. The appellant in the said declaration indicated the descrip....

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....nufactured was "End Shield" which is used for capping/covering the Reactor of the Nuclear Power Plants and that though they have not specifically mentioned the term "End Shield", this is covered by the broad description given by them in the classification list. The appellant would contend that in view of such broad description Modvat credit cannot be denied on the ground that the detailed description of the inputs was not filed/mentioned. Learned Counsel for the assessee placed reliance on the decision of this Tribunal in M/s. Eicher Motors Ltd. v. Collector of Customs, Indore - 1997 (95) E.L.T. 433 in support of the above contention. In the above decision this Tribunal has taken the view that detailed description of every input is not requ....