2005 (2) TMI 682

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..... pellants are manufacturers of sodium silicate, for which soda ash is an input. In December 1997 they took Modvat credit of Rs. 84,760/- on soda ash which was not declared as input under Rule, 57G of the Central Excise Rules, 1944. The relevant invoice did not contain certain particulars required under Rule 57G. On these grounds, the department proposed to disallow the credit under Rule 57-I. In th .....

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..... the fraudulent conduct of the assessee is evident from the facts of the case and that as per the Apex Court s judgment in Commissioner v. Candid Enterprises [2001 (130) E.L.T. 404 (S.C.) = 2001 (76) ECC 10 (S.C.)], they are not entitled to the benefit of Modvat credit on soda ash for the material period. 4. After a careful examination of the records, I find that, in the relevant declaration file .....

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..... ral lapses like non-filing/belated filing of Modvat declaration. This legal position has even been accepted by the Board in the Circular dated 23-2-1999 which clarified the amendments brought to Rule 57G under Notification No. 7/99-C.E. (N.T.) dated 7-2-99. There is no dispute of the duty-paid character of the input in question, nor its utilisation in the manufacture of sodium silicate. In the cir .....

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