2000 (10) TMI 102

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....appeal dated 18-11-99 passed by the Commissioner (Appeals) whereby the benefit of modvat credit was denied to the appellants. 2. Ld. Counsel, appearing on behalf of the appellants, submits that in this case show cause notice was issued to the appellants for denying the benefit of modvat credit in terms of Rule 57H(1)(b) of Central Excise Rules on the ground that the assessee has not explained a....

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....om 4-7-1994 to 19-12-1994 on the ground that the appellants had not furnished full particulars while seeking permission in terms of Rule 57H(1)(b) of Central Excise Rules. The relevant portion of the show cause notice is reproduced below : "Moreover, the party have not furnished the information in terms of Rule 57-H(1)(b) of Central Excise Rules, 1944 to the satisfaction of the Assistant Collec....

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....e benefit of modvat credit on the strength of invoices, which do not contain the particulars, such as, rate of duty, etc. required under Notification 15/94. The Commissioner (Appeals) also held that no declaration, under Rule 57G of Central Excise Rules, was filed. 6. In the show cause notice, there is no allegation for denying the benefit of Modvat credit on the ground that no declaration was ....