9911796707
TMI Blog1994 (1) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... homas, the learned Consultant for the appellant submitted that the appellant is engaged in the manufacture of auxiliary equipments of Textile Machinery and filed declaration in respect of certain inputs as Pneumatics Products falling under sub-heading 8470 of the CET for taking MODVAT Credit. The Department initiated proceedings on the ground that the declaration filed under Rule 57G for taking MO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Collector (Appeals) by order dated 14-1-1992 which is the impugned order in the present case gave a finding against the appellant holding that the declaration filed by the appellant was vague. In the light of the mutually contradictory orders passed by the learned Collector (Appeals) it was submitted that the impugned order has got to be set aside and issue remanded for decision de novo. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classification given on the GPs. Since the matter is not clear, there is no other way except to remand the matter to Assistant Collector to issue a speaking order clearly indicating as to what was declared by the appellants and what was received and how the allegation of non-declaration or incomplete declaration (without giving full description and appropriate sub-heading etc). is substantiated . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture of the final products. Any Declaration which does not satisfy this requirement cannot be treated as a Declaration under Rule 57G inasmuch as the assessees are required to declare the full description and classification (including sub-heading of the inputs as well as outputs). Thus the inputs received by the appellants have to be treated as undeclared. The Modvat Scheme provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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