1999 (9) TMI 213

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..... [Order per : Gowri Shankar, Member (T)]. The following two questions are posed for reference to the High Court in the department s application : (1) Whether Modvat credit can be allowed on the inputs, if the process carried out on the inputs do not amounts to manufacture; (2) Whether the declaration filed under Rule 57G for availing Modvat even though the process carried are not manufa .....

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..... he decision of the Tribunal that such annealing amounts to manufacture. It however, did not proceed to pursue this line but proceeded to dispose of on the question of limitation. The first question therefore does not arise out of the Tribunal s order. 4. The Tribunal in its order noted that, given the status of the law and various decisions, holding some processes to be manufacture, and some oth .....

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..... sses which were applied to rods would amount to wilful misstatement within the meaning of Rule 57-I. The question as to whether the declaration made, without demarkable intend to evade duty would justify the invocation of extended period has already been answered by the Supreme Court in its judgment in Pushpam Pharmaceuticals v. C.C.E., 1997 (78) E.L.T. 649 and other judgments. 5. Application th .....

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