1997 (6) TMI 182 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the application regarding non-compliance of Rule 57G of Central Excise Rules, 1944 for Modvat credit, stating that the declaration before a Superintendent of Central Excise is sufficient and acknowledgment by Assistant Collector is not essential. The Board ruled that procedural deficiencies in early Modvat days should be viewed liberally. Application was dismissed.