2009 (4) TMI 740

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Respondent. [Order]. - Heard both sides and perused the records. 2. In this case, the Modvat credit was denied of Rs. 1,57,553.55 for the reason of non-filing of proper declaration under Rule 57G of erstwhile Central Excise Rules, 1944 during the period 19-6-91 to 3-7-91. The appellants filed declaration under Rule 57G of erstwhile Central Excise Rules for the inputs M.S. Scrap ....