9911796707
TMI Blog1997 (4) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... - The appellants filed this appeal against the order-in-appeal passed by the Collector of Central Excise (Appeals), Bhopal. 2. Brief facts of the case are that the show cause notice was issued to the appellants alleging that appellants have availed Modvat credit on aluminium sheets of a thickness more than 0.2 mm falling under Chapter sub-heading No. 7606.20 of the Central Excise Tariff Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved the inputs. He relied upon the decision of the Tribunal in the case of Chamundi Steel Rerolling v. Collector of Central Excise, Bangalore reported in 1996 (81) E.L.T. 563 and submitted that in this case, the Tribunal held that Modvat credit is not denyable merely because declaration is not filed. He further submitted that in the present case the appellant has filed declaration and specifically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils and sheets falling under sub-heading 7606.20 of Central Excise Tariff Act, hance they are not entitled for the benefit of modvat credit in respect of these inputs. He therefore prays that the appeal be dismissed. He relied upon the Tribunal's decision of PG Conductors v. CCE, Jaipur - 1996 (81) E.L.T. 336. Heard both sides. In this case the Tribunal held that filing of declaration is a substan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of declaration under Rule 57G or maintenance of RG 1 23A. In the present case, the appllants have filed a declaration and aluminium coils and sheets are specifically mentioned as inputs. The facts of the case relied upon by the Revenue i.e. PG Conductors (supra) are not parallel to the facts of the present case. In the case of PG Conductors, no declaration was filed by the assessee and in these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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