9911796707
TMI Blog1999 (2) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... a, JDR, for the Respondent. [Order ]. - This is an appeal against the order of the Collector (Appeals), Ghaziabad. 2. Learned Advocate appearing for the appellants stated that demand had arisen on account of disallowance for Modvat credit taken by them on their inputs which were being utilised by them in the first instance for the manufacture of shells for audio cassettes which were then ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of audio cassettes whereas they had utilised the credit for payment of duty on the shells which had since become identifiable as final products. He further stated that there was also a somewhat similar issue which came up for decision and the appellants had been allowed the benefit of Modvat credit for payment of duty on final products which had not been actually declared as such and he would l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed for the manufacture of audio cassettes shells which were in turn used for the manufacture of cassettes along with tapes and were therefore, intermediate products for the manufacture of audio cassettes (blank and recorded). In other words, the facts were not in dispute. In this contention, Notification No. 217/86 and Notification No. 117/90-C.E., dated 16-3-1990 have been referred to but it has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under Rule 57G is really intended to intimate department the factual position and is required by the department to verify the facts if necessary and determine whether declarant was entitled to a particular benefit. Therefore, once the inputs, the intermediate product and final output were known in view of the declaration, the mere fact that because of issue of notification item described as int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case before us, a declaration had been filed. The process of manufacture was made known to the Department and there was no dispute that the duty paid inputs were used in the manufacture of audio shells and Modvat credit was utilised towards payment of duty on them. In view of the substantial compliance with essential requirement of law, the impugned order is set aside and the appeal is allowed as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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