2005 (2) TMI 198

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....Balasundaram, Vice-President]. - Modvat credit of Rs. 44,56,512/- has been disallowed and interest of Rs. 17,71,336/- levied against the appellants herein in terms of Section 11AB of the Central Excise Act, 1944 and penalty of amount equal to credit disallowed has been imposed under Section 11AC of the Central Excise Act, together with penalty of Rs. 50,000/- under Rule 173Q of the Central Excise ....

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....ly RT 12 returns together with duplicate copies of invoices and original copy of certificate under Rule 57E for defacement, within five days after the close of every month to the Superintendent of Central Excise, indicating the particulars of capital goods received during the month and the amount of credit taken along with original duty paying document, an extract of Part I and Part II of form RG ....