2001 (2) TMI 358

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..... ter dispensing with the condition of pre-deposit of duty of Rs. 89,060.79 involved in the case of M/s. Dum Dum Valves Bearings confirmed by the authorities below by disallowing the Modvat Credit, I take up the appeal itself, along with the appeal of M/s. Dum Dum Metalloy Industries for disposal. 2. In the first case, Modvat Credit has been disallowed on the ground that the proper declaration u .....

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..... i) 1996 (81) E.L.T. 563 (T) - Chamundi Steel Re-rolling Mills v. C.C.Ex., Bangalore; (iii) 1991 (55) E.L.T. 128 (T) - Kerala State Electronics Devep. Corpn. Ltd. v. Collector of Central Excise; (iv) 1997 (96) E.L.T. 94 (T) - C.C.Ex., Meerut v. Ideal Electronics; 2.1 He further submits that in fact, in one of the cases, Modvat declaration was filed prior to receipt of the inputs, which .....

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..... submits that both the appeals be allowed on both counts. 4. After hearing Shri V.K. Chaturvedi, learned S.D.R. for the Revenue, I find the submissions made by the learned Counsel to be correct, in so far as the legal issues are concerned. However, as the factual position as regards the dates of filing of declaration is required to be verified, I set aside the impugned Orders and remand the matte .....

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