2007 (10) TMI 527

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....r the Appellant. Shri D.S. Negi, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The benefit of input credit in respect of Nylon Powder/Nylon Chips and Ferrite moulding powder stands denied to the appellant on the ground that declaration under Rule 57G of the Central Excise Rules, 1944 was not filed by them. Accordingly, demand of duty of Rs. 3,65,373/- was conf....

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.... Chips and Ferrite moulding powder. As such admittedly, the fact that the appellant would be availing Modvat credit in respect of the said inputs stands informed to the Revenue. The entire purpose of filing of declaration under Rule 57G is to put the Department on notice as regards the assessee's option to avail the credit. The said fact of availment stands fulfilled by the appellant by filing a d....