1996 (4) TMI 346

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..... spondents. [Order]. - The issue in the appeal relates to grant of Modvat Credit in respect of HDPE Granules which had not been declared as held by the learned Lower Appellate Authority in the declaration filed by the appellants under Rule 57G of the Modvat Rules. 2. The learned Counsel for the appellants pleaded that so far as the declaration under Rule 57G is concerned, the appellants ha .....

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..... eir input. 3. Shri Arulsamy, the learned DR does not dispute the above factual position. He pleaded that under Rule 57G, the appellants were required to declare the input i.e. HDPE granules when they filed the declaration and inasmuch as the said declaration has not been made the appellants cannot be granted benefit of Modvat Credit. He in support of his plea cited the judgment in the case o .....

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..... on is filed, the assessees could not be eligible for the grant of the benefit. In the present case however, it is seen that while the appellants have not filed declaration in the prescribed format they have gone on record before the AC seeking permission in terms of Rule 57F(2) for getting the HDPE granules in question processed by job workers outside their premises and the AC granted them permiss .....

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