2006 (9) TMI 476

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..... nt. [Order (For the Bench)]. This appeal has been preferred by the Revenue against the order dated 30-8-2004, by which the Commissioner (Appeals) allowed the Modvat credit to the tune of Rs. 4,48,860/- which was allowed by the adjudicating authority. 2. The adjudicating authority had disallowed Modvat credit of Rs. 4,48,860/- on the ground that plastic closure was a specified input f .....

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..... 9-2-1999, which in fact introduced sub-rule (13) in Rule 57G, as per which Modvat credit shall not be denied, inter alia, on the ground that the declaration filed did not contain all the details required to be contained therein or the manufacturer fails to comply with any other requirement under sub-rule (1). There is no dispute over the fact that the inputs had been actually used in the manufact .....

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