2005 (2) TMI 682

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.... Devi, SDR, for the Respondent. [Order (Oral)]. - The appellants are manufacturers of sodium silicate, for which soda ash is an input. In December 1997 they took Modvat credit of Rs. 84,760/- on soda ash which was not declared as input under Rule, 57G of the Central Excise Rules, 1944. The relevant invoice did not contain certain particulars required under Rule 57G. On these grounds, the dep....

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....dural lapse of non-filing of declaration. 3. Ld. SDR submits that the fraudulent conduct of the assessee is evident from the facts of the case and that as per the Apex Court's judgment in Commissioner v. Candid Enterprises [2001 (130) E.L.T. 404 (S.C.) = 2001 (76) ECC 10 (S.C.)], they are not entitled to the benefit of Modvat credit on soda ash for the material period. 4. After a c....

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....aw that Modvat/Cenvat credit is not liable to be denied on the ground of procedural lapses like non-filing/belated filing of Modvat declaration. This legal position has even been accepted by the Board in the Circular dated 23-2-1999 which clarified the amendments brought to Rule 57G under Notification No. 7/99-C.E. (N.T.) dated 7-2-99. There is no dispute of the duty-paid character of the input in....