9911796707
TMI Blog1997 (10) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Commissioner (Appeals), Central Excise, Allahabad who has upheld the order passed by the Assistant Collector of Central Excise, Agra denying Modvat credit of Rs. 6,362/- on copper wire bars received by the appellants on the ground that no Modvat declaration in respect of this item had been filed with the Department before taking credit in the RG 23A Part II account. The appellants h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 16-11-1993 cannot be treated as declaration under Rule 57G. However, on a cumulative reading of the letter and the Modvat declaration and noting that there is no dispute that the copper wire bars had been received by the appellants from M/s. HCL during the period in dispute and that the copper wire bars fall under Heading 74.03 which has been declared in the 57G declaration, there has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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