2016 (12) TMI 79

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....t Order The fact of the case is that the appellant have imported various materials which are usable in the production as well as for carrying out trading of the same goods. At the time of clearance of the said imported goods, appellant have given declaration to the Customs Department that the said goods is for the re-sale therefore SAD is exempted vide notification No. 22/99-Cus dated 28-2-1999.....

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....missioner(Appeals) therefore appellant is before me. 3. Shri. C.S. Biradar, Ld Counsel for the appellant submits that only reason for denial of Modvat credit is filing of a declaration require for the purpose of availing the benefit of notification No. 22/99-Cus. Subject matter of the modvat credit is in respect of CVD therefore declaration filed by them for some different purpose does not bar ap....

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....ed the record. 6. I find that entire foundation of the case for denial of modvat credit is that the appellant had filed declaration to the customs as per condition of exemption notification No. 22/99-Cus. As per the said declaration the goods are meant for resale therefore on such goods modvat credit is not available. I find that the declaration was filed in order to avail the exemption from SAD ....