9911796707
TMI Blog1992 (8) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : G.A. Brahma Deva, Member (J)]. This is an appeal preferred against the order-in-appeal dated 10-11-1987 passed by the Collector of Central Excise (Appeals), New Delhi. 2. The Modvat Credit has been disallowed for the period April to August 1986, involving an amount of Rs. 1,84,958.06 and Rs. 1,35,390.48 for the months of Sep., Oct. on the ground that the Appellants availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... list of raw materials involved in the process of manufactured items filed along with the classification list. He said that this aspect is not in dispute and the Collector (Appeals) has also given a finding that the appellants have filed classification list wherein an endorsement under Modvat Scheme was made but erred in holding that itself cannot be considered as a declaration under Rule 57G. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Credit has to be allowed to the party from the date on which the declaration is filed by them either with the Range Superintendent or the Assistant Collector. 3. On the other hand Shri V.K. Sharma learned SDR for the revenue submitted that Department was justified in denying the Modvat Credit since the filing of declaration under Rule 57G is a statutory requirement and declaration filed with r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the introduction of Modvat Scheme and further substantial compliance with that provision inasmuch as the appellants had filed the classification list giving the reference to Modvat Scheme and subsequently there was correspondence with regard to the raw materials and final product between the Department and the assessee. Further RT 12 returns for the above period were assessed and appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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