1999 (9) TMI 95

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..... eclaration shall be filed and that the party filing shall obtain a dated acknowledgment of the said declaration. Whether the requirements of Rule 57G are mandatory and cannot2. be taken as substitute by the filing of an application under Rule 57F(2)." 2.Briefly stated, the material facts leading to the filing of the present petition are that the assessee is engaged in the manufacture of stainless steel flats, steel ingots, M.S. ingots, covered by Chapter 72 of the Central Excise Tariff Act, 1985. On the allegation that the respondent-assessee had not filed a declaration under Rule 57G read with Rule 57A of the Central Excise Rules, 1944, a show cause notice was issued to it for wrongly availing and utilising Modified Value Added Tax (fo .....

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..... . Flats. We also note that the appellants had, while taking permission for sending the goods to the job workers under Rule 57F(2) of the Central Excise Rules, 1944, had clearly indicated that they wil be manufacturing S.S. Flats. We also note that the Asst. Collector had allowed them permission during the relevant period for this purpose. When these two are read together, we note that there was substantial compliance with the requirement of filing a declaration for purposes of Rule 57G(2)......." "In the instant case, we note that there was a definite declaration in the classification list as also the permission accorded to the appellants by the Department clearly brought out that the appellants were manufacturing S.S. Flats." 4.Thus, t .....

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..... that the said Rule is mandatory in nature but we find that in the instant case the Tribunal has nowhere held that the application filed by the assessee under Rule 57F(2) amounted to filing a declaration under Rule 57G(1), as is sought to be projected in the proposed questions. As noted above, what the Tribunal has found is that the information furnished by the assessee is substantial compliance of the requirements of Rule 57G. On a pointed query by the Court, learned counsel for the assessee has candidly admitted that but for non-filing of declaration under Rule 57G(1), the assessee is otherwise entitled to the Modvat credit, it has claimed. 9.Having regard to the facts found by the Tribunal in the instant case, we deem it unnecessary to .....

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