2002 (2) TMI 963

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..... lectronic Push Button Telephones falling under Chapter 84. They availed the Modvat credit totalling amounting to Rs. 2,91,895/- on the items viz., Mod Jeck, Jeck, Cords, Jech AL 827, Coil Cord Line Cord, Cable Cord, Connector Harness, Laminated Flat Cable, Telephone Line Cord, Line Cord Assembly, Coil Cord Assembly with Jeck and Connector with wire. The Assistant Commissioner of Central Excise, .....

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..... by them. Relying on the decision of the Larger Bench of the Tribunal in the case of Kamakhya Steel v. CCE - 2000 (121) E.L.T. 247 (T), it is contended that the provisions of Rules 57G and Rule 57T of the Central Excise Rules, 1944 are amended by Notfn. No. 7/99-C.E. (N.T.), dt. 9-2-99 in terms of which inter alia it is provided that the credit shall not be denied on the ground that any of the mod .....

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..... the observations that this decision is not applicable to the present case since the inputs are not declared by the appellants and the credit is not available. I have considered these submissions. From the facts of the case, it is observed that the appellants are contending that they have made declaration in respect of each item on which the Modvat credit is availed - the only difference being tha .....

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