2007 (11) TMI 190

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....duty paid on inputs was denied on the ground that the appellants in the declaration filed under sub-rule (1) of Rule 57-G of Central Excise Rules did not declare the final product Charging bar. 2. The appellants are engaged in the manufacture of excisable goods and appellants cleared charging bar vide invoice 11 dated 7-1-1994 by paying Central Excise duty by utilizing the Modvat credit. Show cau....

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....tained therein or the manufacturer fails to comply with any other requirements under sub-rule (1). The Larger Bench of the Tribunal in the case of Kamakhya Steels (P) Ltd. v. CCE Meerut reported in 2000 (121) E.L.T. 247 held that this amendment is applicable to  pending cases also. As Rule 57-G has been amended that credit shall not be denied if all the particulars are not mentioned in the de....