2005 (7) TMI 229

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.... Pin for cross head 548.00 -do- 5. Spars populated PCB 4622.00 -do- 6. Ceramic Fibre products 2569.00 Declaration not filed and "duplicate for transporter" not mentioned in the invoice furnished for defacing. 11. Strainer spro 290.00 Declaration not filed 12. Assembly of packing 239.00 -do- 13. Assembly of packing 239.00 -do- 14. Packing box 94.00 -do- 15. Cross lead pin 534.00 -do- 29. 6Q D/S Assly. 1839.00 -do- 32. Aux flap position 320.00 Ineligible capital goods. 33. Flap position 5823.00 -do- 34. Rotor Cp. 13184.00 -do- 35. Classifier housing 39576.00 -do- 36. Classifier lubricatio....

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.... 3. Ld. SDR reiterates the findings of the lower appellate authority. 4. After considering the submissions, I find that the only ground on which capital goods credit was denied to the assessee in respect of item Nos. 2 to 5, 11 to 15 and 29 is that any declaration had not been filed for these items under Rule 57T. In the case of Kamiakhya Steels (supra), the Larger Bench took note of the amendments brought to Rules 57G and 57T by Notification No. 7/99-C.E. (N.T.) as also the Board's clarification of the amendments and held to the effect that Modvat credit was not deniable on the sole ground of non-filing or belated filing of Modvat declaration where the substantive conditions for the credit were satisfied. The appellants are eligible fo....