1997 (10) TMI 203

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..... rder]. - The above appeal arises out of the order passed by the Commissioner (Appeals), Central Excise, Allahabad who has upheld the order passed by the Assistant Collector of Central Excise, Agra denying Modvat credit of Rs. 6,362/- on copper wire bars received by the appellants on the ground that no Modvat declaration in respect of this item had been filed with the Department before taking cre .....

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..... The lower appellate authority has held that this letter dated 16-11-1993 cannot be treated as declaration under Rule 57G. However, on a cumulative reading of the letter and the Modvat declaration and noting that there is no dispute that the copper wire bars had been received by the appellants from M/s. HCL during the period in dispute and that the copper wire bars fall under Heading 74.03 which h .....

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