1998 (4) TMI 187

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..... The question involved in the present case whether a declaration submitted u/r 57G to the Superintendent is sufficient for the purpose of that Rule. The Lower Appellate Authority has held that in view of the Tribunal judgment in the case of Metalfab Industries reported in 1994 (74) E.L.T. 734, the declaration made to the Supdt. is valid because the concerned Supdt. is a part of the Divisional .....

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..... he declaration and ultimately communicated to the Asstt. Collr. It cannot, therefore, be said on the submission of the ld. Advocate that no declaration was made by the respondents as alleged in the Revenue s appeal filed. 6. I agree with the submission of the learned Advocate for the respondents that Modvat credit cannot be denied to the respondents on the basis of procedural lapse committed by .....

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