2007 (11) TMI 190

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..... the particulars are not mentioned in the declaration, therefore, denial of credit in the present case is not sustainable - E/317/2006-SM - 1721/2007-SM (BR)/(PB), - Dated:- 13-11-2007 - Shri S.S. Kang, Vice-President [Order]. - 1 . Heard both sides. The appellants filed this appeal whereby been credit in respect of duty paid on inputs was denied on the ground that the appellants in the .....

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..... be used in accordance with the declaration filed in sub-rule (1) of Rule 57-G. I find that Rule 57-G has mail been amended by Notification No. 7/99-C.E., dated 9-3-1999 to the effect that credit shall not be denied on the ground that declaration filed under sub-rule (1) of Rule 57-G did not contain all the details required to be contained therein or the manufacturer fails to comply with any other .....

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