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TMI Blog2001 (8) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... 57Q. 2. Arguing on the first ground, Shri S.K. Bagaria, learned Advocate for the appellants submits that they had admittedly filed the MODVAT Declarations in respect of the following capital goods :- Sl. No. Description Tariff Classification (a) Parts and accessories suitable for use solely or principally with wire drawing machines 8466.00 (b) Components/Accessories for Wire Drawing Machines 8466.00 (c) Electrical machinery and equipments and parts thereof 8537.00 (d) Parts suitable for use solely or principally with machinery of Heading No. 84.25 to 84.30 8431.00 (e) Spares and accessories solely for use in rope making ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there was no discrepancy. On receipt of the goods, due intimations were given to the Superintendent of Central Excise and in the said intimations, full details about individual names of the capital goods, their sizes, quantity, tariff classification, numbers and dates of the duty paying documents, uses etc. were mentioned. Thus duty paying documents were also filed along with the monthly RT-12 returns. In these circumstances, the rejection of the Modvat Credit on the ground that the declarations were vague, was not justified. In support of his above submissions, Shri S.K. Bagaria, learned Advocate for the appellants referred to the following decisions :- (a) 1998 (103) E.L.T. 672 (Eveready Industries Ltd. v. CCE) - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e agents . It was held sufficient to cover silicon spray which is nothing else but a surface active agent. (i) 2000 (115) E.L.T. 847 (Industrial Equipment Manufacturing Co. v. CCE) - The description Steel Castings/C. S. Castings was held sufficient to cover the said casting of specific names, such as, C. S. Rope Drums or C. S. Output Gear. (j) 2001 (130) E.L.T. 925 (Modern Malleables Ltd. v. CCE) - The description others alongwith SH 7216.90 in the Modvat Declaration was sufficient to cover M. S. Channels falling under the said SH 7216.90. (k) 2001 (127) E.L.T. 474 (CCE v. Narasus Spinning Mills) - If the assessee declared in the Modvat Declaration spares fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Modvat credit to the appellants. I also note that vide Notification No. 7/99-C.E. (N.T.), dated 9-2-1999, Clause: 13 was inserted in the provisions of Rule 57T. The said Rule 57T(13)(ii) is to the effect that Credit shall not be denied on the ground that declaration filed under sub-rule (1) does not contain all the details required to be contained therein or the manufacturer fails to comply with any other requirements under sub-rule (1), provided that Assistant Commissioner of Central Excise having jurisdiction over the factory of the manufacturer intending to take Credit is satisfied that the duties due on the capital goods have been paid and such capital goods have actually been used or are to be used in the manufacture of final products. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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