2009 (2) TMI 624

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....tes, for the Appellant. Shri Virender Choudhary, DR, for the Respondent. [Order per : P.K. Das, Member (J)]. - These appeals are arising out of common order and, therefore, both are being taken up together for disposal. 2. The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of various types of lamps falling under Chapter 85 of the Centr....

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....d by the Revenue. Hence, the appellants filed these appeals. 3. Ld. Advocate on behalf of the appellants submits that sub-heading numbers as indicated in the Modvat declaration and duty paying documents are one and same. He further submits that the appellants declared the broad description of the inputs in the declaration. He also submits that in view of the amendment of Rule 57G in the ye....

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....original authority as under :- "I have carefully gone through the show cause notice, defence reply, record of personal hearing and the documents available on record and observed that the issue involved in this case is that the party availed Modvat credit without filing declaration as required under Rule 57G of the Central Excise Rules, 1944. From the description as given in the invoices and ....

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....e circumstances, I do not agree with the allegation in the show cause notice and hold that the show cause notice is liable to be dropped." 6. The Commissioner (Appeals) observed that mere mentioning of the Chapter, sub-headings are not sufficient to allow Modvat credit. On perusal of the order of the original authority, we find that the original authority examined the Modvat declaration wi....