1988 (6) TMI 210

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..... ral)]. - Since we propose to dispose of the appeal itself today with the consent of the parties, we, grant waiver of pre-deposit of the duty of Rs.58,014.95 which amount is directed to. be recovered under the impugned order of the Additional Collector of Central Excise, Hyderabad dated .9.12.87 on grounds of erroneous and irregular MODVAT credit taken by the appellant. 2. The short question .....

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..... rs on 14.8.1987 and was found to have availed a total credit of Rs. 58,014.95. 3. Shri Tulasjdas Naidu, the learned Consultant for the appellant, submits that under the Rules the appellant is entitled to take MODVAT credit in respect of the metal container and even though metal container has not been specifically mentioned as one of the items or inputs in the declaration filed under the Rules fo .....

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..... edit. In interpreting the scope and ambit of Rule 57-G(2) this Tribunal in a number of decisions has already taken the view that a manufacturer who has not filed a-dec-laration under Rule 57G will not be entitled to take credit of duty paid on the inputs received by him under the MODVATscheme. The plea of the learned Consultant that it is only a condonable lapse or irregularity is not acceptable. .....

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