2009 (4) TMI 740

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..... R, for the Respondent. [Order]. - Heard both sides and perused the records. 2. In this case, the Modvat credit was denied of Rs. 1,57,553.55 for the reason of non-filing of proper declaration under Rule 57G of erstwhile Central Excise Rules, 1944 during the period 19-6-91 to 3-7-91. The appellants filed declaration under Rule 57G of erstwhile Central Excise Rules for the inputs M.S. Scrap .....

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..... ction that the assessee received the goods upon proper duty paying documents and utilised the same in the manufacture of the finished goods and duly recorded in records. In the present case, the appellants filed declaration of the inputs in broad description. There is no dispute that the appellants received the goods under the cover of proper duty paying central excise gate pass and duly recorded .....

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