2015 (12) TMI 428

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..... ers. - Certificate issued by the Superintendent dated 15.01.2002 certifies that the appellant is engaged in the trading activity. They have neither availed the Modvat Credit under Rule 57A nor have they passed on the Modvat Credit under Rule 57G of Central Excise Rules, 1944. - reason for denial of exemption Notification No. 22/99 - Decided against assessee. - Appeal No. C/637/04 - - - Dated:- 3- .....

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..... otification. Aggrieved by the said order, the appellant filed the appeal before the Commissioner (Appeals) who rejected the appeal on the ground that the appellant has filed declarations in respect of imported Hychem Silicone classifying under Bill of Entry No. 104192 dated 19.01.2000, A trading declaration wherein it was also declared to avail proforma credit under Rule 57A of Central Excise R .....

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..... ppeared and submits that the goods imported by them have been traded under various sales bill, copies of the same were produced. He also referred to the Certificate issued by the Superintendent of Central Excise, Range-X, Belapur-I division, Mumbai-VI, wherein it was certified that the appellant is engaged in the trading activity only and they have neither availed the Modvat Credit under Rule 57A .....

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