2000 (10) TMI 53

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....MADRAS - HC<br>Dated:- 12-10-2000<br>15-16 of 1999 - -<br>Central Excise<br>R. Jayasimha Babu and F.M. Ibrahim Kalifulla, JJ. &nbsp; [Order per : R. Jayasimha Babu, J]. - Notice had been sent to the....

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.... despite a declaration not having been filed under Rule 57G of the Central Excise Rules, 1944 a manufacturer is entitled to claim Modvat credit. This is a matter which gives rise to a question of law ....