9911796707
TMI Blog1998 (1) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... facilities and filed declaration under Rule 57G of the Central excise Rules stating that battery grade starch falling under sub-heading 3505.70 would be one of the inputs used in the manufacture of final-products. The jurisdictional Superintendent found that the respondents had availed of Modvat credit of Rs. 17,262/- on maize starch falling under Chapter 1103.10 during the month of April, 1990 without filing necessary declaration under Rule 57G. Similarly during the period May, 1990 to August, 1990 they availed of Modvat credit to the tune of Rs. 32,690/- in respect of same maize starch as usually, of course, without filing declaration in the said rule 57G. Two show cause notices were issued to the respondents on 2-1-1991 and 17-8-1990 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure or classification by the consignor should not deny user of the same regarding Modvat credit. He therefore justify the impugned order. 4. I have considered the rival submissions. The facts are not in dispute. The Respondents had filed the declaration under rule 57G for the input namely battery grade starch falling under heading 3505.20. In the instant case, the inputs utilised were not battery grade starch but maize starch under Chapter Heading 1103.10. It is an admitted fact that the suppliers of the raw materials Rajaram were licensed to manufacture three products falling under Chapters 11, 35 and 29 and all of them are different types of starches. The evidence do not show that they have supplied only starch falling under Chapter 35. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the only allegation being the respondents have not declared maize starch as the input. For a person who enters the building of the benefit of the Modvat scheme, he has to pass through the doorway of filing a declaration in terms of rule 57G. It cannot be said that the respondents are not aware of different types of starches. Knowing full well that the inputs starches are of different kinds and that the suppliers had manufactured three types of starches falling under three different chapters of the Tariff. Nothing prevented them from filing a proper declaration under rule 57G mentioning the usage of the inputs maize starch. It is, in my view, mandatory for the person to get the benefit of the Modvat by following the mandatory procedure ..... X X X X Extracts X X X X X X X X Extracts X X X X
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