2001 (1) TMI 510 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the appeal filed by the revenue against the order-in-appeal passed by the Commissioner (Appeals). The Tribunal held that no fresh declaration is required under Rule 57G of the Rules when switching from full exemption to Modvat Scheme if a declaration for Modvat credit was previously filed. This decision was based on the case of Standard Detergents Pvt. Ltd. v. C.C.E. where it was established that a fresh declaration is not needed in such circumstances.