2014 (6) TMI 449

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..... he provisions of Rule 57G, a new sub-rule (13) was introduced to the effect that credit would not be denied in case of non-declaration if the proper officer is otherwise satisfied about the receipt of the inputs, their duty paid character and utilization in the manufacture of final product. From the records, we note that there is neither allegation much less than any evidence to reflect upon non-d .....

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..... and admittedly the plastic sheets LDPE rolls fall under Chapter 39. As such, we note that there was a declaration though the same may not be detailed and proper declaration. In any case, we find for the provisions of Rule 57G, a new sub-rule (13) was introduced to the effect that credit would not be denied in case of non-declaration if the proper officer is otherwise satisfied about the receipt o .....

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