1996 (2) TMI 254

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... it was denied to the appellants on the ground that no declaration under Rule 57G was filed in respect of phosphoric acid as raw material for nylon filament yarn. 2. The facts of the case in brief, are that the appellants are engaged in the manufacture of nylon and polyester filament yarn. For manufacture of these yarns, they procured a number of inputs including phosphoric acid. The appellants .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt yarn. He submitted that the Asstt. Collector, in his order-in-original also observed that phosphoric acid is used for recovery of lactum which is not used in the manufacture of polyester filament yarn. The learned Counsel therefore, submitted that phosphoric acid no doubt was indicated as an input, but simply because of typographical error, it was typed as an input under the polyester filament .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ported in 1994 (74) E.L.T 593. He submitted that there was substantial compliance and therefore, on technical paper substantial benefit of Modvat credit should not be denied to the appellants. He prayed for setting aside the order of the lower authorities. 3. Shri Mewa Singh, the learned SDR reiterated the findings of the lower authorities. 4. Heard the submissions of both sides. I find that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... observe that this Tribunal in the case of British Physical Laboratories cited supra held that non-mention of the goods specifically in a particular column of the declaration is a mere procedural irregularity. Similarly this Tribunal in the case of Geeta Steel Rolling Mills cited supra had held : However, we find sufficient force in the second plea of the ld. Advocate. There is no dispute that i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... with law. Appeals are thus allowed by remand in the light of the aforesaid directions. 5. Having regard to the above discussions and also the ratio of the decisions of this Tribunal cited and relied upon by the appellants, I hold that the declaration of phosphoric acid as an input for polyester filament yarn was a clerical mistake and therefore, can be termed as a mere procedural lapse. In th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X