2005 (7) TMI 465

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.... for the Appellant. Shri S.V. Parelkar, DR, for the Respondent. [Order per : Moheb Ali M., Member (T)].- These appeals arise out of the order of the Commissioner of Central Excise & Customs (A), Bhopal. In the impugned order, the Commissioner disallowed Rs. 19,34,940/- being the Modvat credit wrongly taken and also confirming a penalty of Rs. 50,000/- under Rule 173Q of the Central Excise....

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....ven in the declaration is broad. The appellant pleads that if credit could be given on other laminations and stampings, it should not have been denied on cleated stampings and electrical stampings. The second ground on which credit is denied is that some invoices on the basis of which the credit of Rs. 12,20,164/- is availed of did not contain the mode of transport and vehicle number and also s....

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....aration filed on 26-12-95, a specific mention of the inputs viz. cleated stampings and electrical stampings falling under Chapter Heading 85.03 is mentioned. The Commissioner (A) observes this fact and held that in accordance with the declaration dated 26-12-95, the appellants are eligible for credit on cleated stampings and electrical stampings and not for the period preceding the declaration. We....