1998 (9) TMI 317

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..... r]. The Commissioner of Central Excise, Aurangabad has filed this appeal against the order dated 29-8-1994 passed by the Collector of Central Excise (Appeals), Pune. The respondents were availing Modvat credit under Rule 57A of Central Excise Rules. They received inputs dated 1-4-1992 in their factory under the duty paying documents. But the declaration for Modvat credit under Rule 57G was f .....

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..... ents and set aside the penalty. 2. Shri K.L. Ramteke, the ld. DR referred to the grounds of appeal. On a perusal of the grounds of appeal it is seen that the grounds taken is that the Collector (Appeals) should have considered the issue in the light of Rule 57G(5) wherein it has been laid down that where the manufacture was not in a position to make a declaration and makes the same subsequently .....

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