9911796707
TMI Blog2001 (7) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... he Modvat credit has been disallowed to the appellants by the Authorities below on the ground that during the relevant period the declaration filed by them under the provisions of Rule 57T in respect of capital goods was not specific declaration but was vague. 2. After hearing Dr. Samir Chakraborty, learned Advocate for the appellants and Shri A.K. Chattopadhaya, learned JDR for the Revenue I fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be contained therein or the manufacturer fails to comply with any other requirements under sub-rule (1), provided that Assistant Commissioner of C.Ex. 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 prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods was not given is not correct. He submits that there is no dispute about the duty paid character of the goods and their use in the appellant s factory. He also clarifies that declaration was filed in 1995 and the appellants according to their own understanding had given a proper declaration. He also refers to the Larger Bench decision in the case of Kamakhya Steels (P) Ltd. v. CCE, Meer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarification issued by the Board, I am of the view that such minor procedural irregularity, if at all, cannot be made the basis for denying the benefit of Modvat credit in respect of the capital goods especially when there is no allegation about non-duty paid character of the goods and their utilisation in the appellant s factory. Accordingly, I set aside the impugned order and allow the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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