9911796707
TMI Blog1994 (5) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... ulati, Member (T)]. This appeal has been filed by the Revenue against the order of the Collector of Central Excise (Appeals), Madras, under the impugned order. The Appellant Collector has condoned the lapse on the part of the respondent for not declaring the inputs manufactured as finished product falling in terms of Rule 57G quoting as under :- In this case, it is observed that the only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Rule 57G also has specific columns for the description of the final classification, besides the column to indicate the nature of input, whether raw material or component etc. When such is the requirement of the proforma for the declaration prescribed for the purpose, the contention of the respondent that the declaration filed by them for any of the final product falling under a particular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of both the inputs and the finished product. He pleaded that the respondent had declared only one item in their declaration namely, Camel back tread rubber falling under Tariff Heading 4006.10 and the other two items in respect of which the learned lower appellate authority had allowed the MODVAT Credit, namely, cushion gum and tread strips had not been declared. He pleaded that inasmuch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the two items namely cushion gums and tread strips in their declaration filed under Rule 57G and yet they had availed of the facility of the MODVAT credit for these two items. Under Rule 57G the declaration has to be such that it communicates to the authority as to the nature of the inputs being brought in and nature of the finished product being manufactured by the respondents. It is settled law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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