TMI Blog1995 (12) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... he MODVAT Credit to the tune of Rs. 2,07,200.00. The facts of the case are that the respondents made a declaration before the Assistant Collector of Central Excise, Midnapore Division, Calcutta vide their letter No. G.D. : K.C. : 166, dated 22-3-1986 under Rule 57G of the Central Excise Rules, 1944 furnishing a list of final products viz., Electrical Accumulators and parts thereof, under Chapter/Heading No. 85 and various types of inputs falling under various Chapters/Headings. It was further observed by the Department that the respondents vide their Entry Serial Nos. l99-201, dated 16-6-1986 in their RG-23A Part-II Account Book, took credit of Rs. 2,07,200.00 in respect of 2012 Mtrs. of Insulated Cables bought by them from M/s. Fort Gloste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclared the battery parts and other components. Therefore, these Wires and Cables are battery parts or otherwise, they can be considered as other components for these battery parts. In that view of the matter, he stated that the utilisation of the MODVAT Credit is in accordance with law. In support of his contention he relied upon the following decisions : (i) 1990 (46) E.L.T. 392 5. Ld. J.D.R., Shri S.N. Ghosh stated that in order to take credit the specific declaration is essential. He pointed out that Cables and Wires cannot be considered as battery parts nor can they be considered as the components of battery parts. He relied upon the following decision in this context : 1995 (77) E.L.T. 885 (Tri.) = 1995 (57) ECR 344 6. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nputs is necessary and the description given by the respondents in their declaration cannot cover Cables and Wires . Therefore, the view taken by the Assistant Collector is in accordance with law. 7. But the learned Collector (Appeals) has merely held that the Assistant Collector has not denied the fact that these wires and cables were used as connectors and he has also not discussed about the eligibility of MODVAT Credit on inputs on behalf of the respondents herein. The Collector (Appeals) also nowhere has stated that the respondents had given the proper declaration under the heading - Wires and Cables - in their 57G declaration. More so, the observation of the Collector (Appeals) that as against the description given by the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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