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TMI Blog2000 (12) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... der in appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit was disallowed on the ground that the appellant had not declared the inputs in their declaration. 2. Learned Counsel appearing on behalf of the appellants submits that the appellants had declared RENOCID. F. Blue as input in their declaration and as per allegation of the Revenue they had taken credit on RENOC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 (40) RLT 575 (CEGAT- LB). 3. Heard learned SDR who reiterated the finding of the lower authorities and submits that the specific description has not been given in the declaration and the inputs declared in the declaration are different than the inputs in dispute on which the credit has been denied. 4. Heard both sides. 5. In this case the appellant declared RENOCID F. Blue as input whereas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1944,- (a) in Rule 57G, after Sub-rule (10), the following Sub-rule shall be inserted, namely,- (11) Credit under Sub-rule (2) shall not be denied that - (i) any of the documents, mentioned in Sub-rule(3) does not contain all the particulars required to be contained therein under these rules, if such document contains details of payment of duty, description of the goods, assessable val ..... X X X X Extracts X X X X X X X X Extracts X X X X
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