2005 (7) TMI 569

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....Consultant, for the Respondent. [Order]. -  Heard Shri A. Raha, ld. SDR for the Appellants-Revenue and Shri B.N. Chattopadhyay, ld. Consultant for the respondents. 2. Shri Raha submits that the appellants availed the Modvat credit on the documents which were not valid as per Rule 57G (2)(1) whereas the declaration of the goods is mandatory. He relies on the following decisions :....

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..... Six out of eight bills of entries were issued prior to Board's instruction dated 29-12-86 and in respect of other two bills of entries, the lapse had occurred as they were not aware of the instruction. All the bills of entries were issued between November, 86 and March, 87 i.e. not long after the introduction of Modvat in 1986 Budget. The appellants might not be aware of the requirement of the C....