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1995 (3) TMI 253

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..... t the Order-in-Original No. 17/90, dated 30-3-1990 of the Additional Collector of Central Excise, Nagpur. 2. The appellants, who are engaged in the manufacture of steel castings filed a declaration, after the introduction of Modvat Scheme indicating the description as Ferro Silicon manganese. However, they had received the input silicon manganese and taken Modvat Credit. Hence the department all .....

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..... overing this input. Hence they cannot invoke the extended period, had they pointed out in time, they would have filed the declaration covering silicon manganese. 3. After hearing both the sides, I find that though technically the objection thar silicon manganese is not covered by the description ferro silicon and ferro manganese is sustainable, I have to take note of the fact that this declarati .....

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..... e being new to them. Moreover, failure to declare this input cannot amount to suppression with an intention to evade duty, because if they had declared it, they would have got the benefit in any case, because the item is eligible for Modvat credit. Hence the extended period cannot be invoked. The demand is therefore not sustainable on the ground of time bar. 4. Since no mala fide motive can be a .....

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