2003 (7) TMI 533

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....dent. [Order]. - In this appeal filed by M/s. Gurjari Building Materials (P) Ltd. The issue involved is whether benefit of MODVAT credit of the duty paid on inputs is available to them without filing declaration under Rule 57G of the Central Excise Rules. 2. When the matter was called no one was present on behalf of the appellants. As the appeal is quite old and is being adjourned fr....

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.... started taking Modvat credit of the duty paid on inputs. MODVAT credit has been disallowed to them as they did not filed declaration during the financial year 1990-91. The Commissioner (Appeals) has given a finding that proper procedure ought to have been followed; that the appellants should have filed a declaration again informing the department about their intention to come under MODVAT scheme.....

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....Rule 57G with the department; that as they had not filed the declaration, which is a substantial requirement, MODVAT credit is not admissible to them. Reliance has been placed on the following decisions : (1)      P.G. Conductors v. CCE., Jaipur - 1996 (81) E.L.T. 336 (Tri.). (2)      Paro Food Products v. CCE. - 1988 (38) E.L.T. 332 (Tri.) ....

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....pellants. Moreover the provisions of Rule 57G was amended by Notification No. 7/99-C.E. (N.T.), dated 9-2-1999 by which sub-rule (11) was inserted in Rule 57G. Sub-Rule (11) provided that the credit shall not be denied on the grounds that the declaration filed under sub-rule (l) does not contain all the details required to be contained therein or manufacturer fails to comply with any other require....