9911796707
TMI Blog2003 (7) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... erials (P) Ltd. The issue involved is whether benefit of MODVAT credit of the duty paid on inputs is available to them without filing declaration under Rule 57G of the Central Excise Rules. 2. When the matter was called no one was present on behalf of the appellants. As the appeal is quite old and is being adjourned from time to time on the request of the appellants, I take up the appeal for dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed to them as they did not filed declaration during the financial year 1990-91. The Commissioner (Appeals) has given a finding that proper procedure ought to have been followed; that the appellants should have filed a declaration again informing the department about their intention to come under MODVAT scheme. It has been mentioned by the appellants in their memorandum of appeal that once the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uirement, MODVAT credit is not admissible to them. Reliance has been placed on the following decisions : (1) P.G. Conductors v. CCE., Jaipur - 1996 (81) E.L.T. 336 (Tri.). (2) Paro Food Products v. CCE. - 1988 (38) E.L.T. 332 (Tri.) 5. I have considered the submission of both the sides. The appellants have filed a MODVAT declaration in 1989, which was duly received by the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Rule (11) provided that the credit shall not be denied on the grounds that the declaration filed under sub-rule (l) does not contain all the details required to be contained therein or manufacturer fails to comply with any other requirement under sub-rule (1). The Board has also issued Circular No. 441/7/99-CX., dated 23-2-1999 wherein it has been clarified that sub-rule (11) has been inserted so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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