9911796707
TMI Blog1988 (10) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... ramani, Member (T)]. - This is an appeal against the order dated 30-4-1987 passed by the Collector of Central Excise (Appeals), Madras, by which he had upheld the order dated 27-11-1986 passed by the Assistant Collector of Central Excise, Kottayam Division, denying MODVAT credit facility to the appellants on some of their inputs for the manufacture of their final product. 2. The appellants m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom them which had been erroneously taken into credit and utilised by the appellants under Rule 9(2) read with Section 11A of the Central Excises Salt Act, 1944. The Assistant Collector on consideration of their defence disallowed the credit and confirmed the demand. The Assistant Collector s order was upheld in appeal. 3. Shri Dominic, the learned Counsel appearing for the appellants, submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese are admittedly inputs yet in the manufacture of the finished product, the Department ought to have considered it as a substantial compliance with the requirement of declaration and allowed the credit. 4. Shri K.K. Bhatia, the learned S.D.R. arguing for the Department contended that the requirement of Rule 57G relating to declaration for MOD VAT purposes is very clear. It requires the detail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of Entry is available in the records showing the import of these items. On a perusal of this Bill of Entry, passed through the Cochin Custom House, it is seen that the items, although declared as components for breaker, with a combined value, had in fact been split up for the purposes of assessment under various individual headings as Hydraulic Pipe connector, Double unions, and Nuts, and assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs and its Tariff classfication, besides the column to indicate the nature of the input, whether raw material or component etc. When such is the legal position, and such is the requirement of the proforma for the declaration prescribed for the purpose, the contention of the appellants that broad description of the inputs will suffice for the purpose of availing MOD-VAT credit, is not tenable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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