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TMI Blog2017 (2) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... was not filed in respect of such goods declaring as input - Held that: - We find that as pointed out by the appellant in appeal memo as well as in their submission that appellant have filed declaration wherein input was declared as Ferro Silicon Calcium and final product as “Ferro Silicon Calcium Cored Wire” falling under the same chapter heading i.e. CH 7202. In our view though not very specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under 57G was not filed in respect of such goods declaring as input. The Commissioner(Appeals) in the appeal filed by the appellant upheld the Order-in-Original and rejected the appeal therefore appellant is before us. 2. Shri. P.V. Sadavarte, Ld. Counsel for the appellant submits that though the goods namely Ferro Silicon Calcium Cored Wire was cleared by the appellant as their final prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also placed reliance on the following judgments: (a) CCE Vs. Ramakrishna Steel Inds. [1991(56) ELT 456] (b) CCE Vs. Tritam Volves Ltd [1993(65) ELT 289] (c) Bharat Textile Works Vs. C. Ex. Customs Ahemd. [2000(122) ELT 507(T)] 3. On the other hand, Shri. Sanjay Hasija, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chapter heading i.e. CH 7202. In our view though not very specific but this declaration is sufficient for compliance of provision of Rule 57G. The Central Government after realizing that due to this procedural lapse substantial benefit of modvat credit cannot be denied, issued a circular No. 263/45/89-C B dated 7-8-1989, according to which the procedur of filing 57G declaration was relaxed. Moreov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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