1998 (1) TMI 212 - AT - Central Excise

Summary

The Tribunal considered the requirement of filing a declaration for availing credit under Rule 57G(1). The applicants contended that sending a declaration under a certificate of postal authorities was sufficient compliance. However, the Tribunal held that obtaining acknowledgment of the declaration is mandatory as per the rule. The Tribunal rejected the reference application as the law on the subject was clear, and there was no point of law for reference.