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2017 (2) TMI 828 - AT - Central ExciseCenvat credit - Ferro Silicon Calcium Cored Wire - The adjudicating authority denied the credit on the ground that firstly this is not input for the appellant as this was manufactured as final product and cleared on payment of duty. Secondly, the declaration under 57G 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 but this declaration is sufficient for compliance of provision of Rule 57G. Appeal allowed - decided in favor of the assessee.
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