1999 (1) TMI 207

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..... is an appeal filed by the Department against the decision of the Collector (Appeals), Bombay made in Order-in-Appeal No. PCJ-556/Bom. III/94, dated 10th October, 1994 whereunder he held that the assessee had informed availing of Modvat credit and even though he filed declaration afterwards. The assessee is engaged in the manufacture of rubber articles and availed Modvat credit amounting to Rs. 11, .....

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..... out filing of declarations which is a legal requirement. He did not ask for any exemption from filing the same. It is further argued by the ld. JDR that in the said letter it does not say anything about Rule 57G(1) which mentions of the finished products as well as the inputs. Therefore, he argues that the entire order passed by the Collector (Appeals) is wrong in law. 4. I have considered t .....

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