1996 (8) TMI 252

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..... wri Shankar, Member (T)]. The appellant declared in its declaration filed on 14-3-1986, potassium chloride classifiable under Chapter 28 as an input in the manufacture of final product. This was objected to and notice issued proposing denial of credit. After the usual proceedings, the Asstt. Commissioner [whose order was confirmed by the Commissioner (Appeals)], held that credit was not avai .....

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..... d. 3. The ld. departmental representative reiterates the reasonings in the impugned order and says that declaration dated 14-3-1986 was not proper and the proper course for the appellant was to make an application under Rule 57H. 4. Rule 57G provides that the assessee can take credit after obtaining the dated acknowledgement of the declaration containing the details of the inputs, finished pro .....

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