2002 (2) TMI 1130

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..... The appellants manufacture V.P. Sugar and Molasses falling under Chapter heading 1701 and 1703 respectively. The Asst. Commissioner of Central Excise, Varanasi vide his Order dated 30-7-97 denied the Modvat credit amounting to Rs. 95,685/- to the appellants with the observation that the party had not filed the declaration under Rule 57G in respect of this amount relating to the input item 'gunny .....

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..... t from the records of his office, the same has not been received. These findings of the Asst. Commissioner have been upheld by Commissioner (Appeals), Allahabad vide his Order dated 28-10-98. I have heard Shri Bipin Garg, Advocate for the appellants and Shri H.C. Varma, JDR for the respondents. It is an admitted fact on record which is also mentioned in the Order-in-Original that the party sent th .....

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