TMI Blog2001 (12) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... eal arises out of and is directed against the Order-in-Appeal No. 614/99-C.E., dated 12-5-1999 passed by the Commissioner of Customs Central Excise (Appeals), Bangalore. 2. Shri Rajesh Chander Kumar, learned Advocate appearing for the appellants submitted that the issue relates to Modvat credit on MS Cable Reck and Castrol Oil. He submitted that he is not pressing the eligibility of Modvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rule 57A read with Rule 57G. Therefore the question of allowing Modvat credit under Rule 57A does not arise. Further it is not disputed that they availed the credit on such Castrol Oil during the relevant period under Rule 57Q. Accordingly I find no justified grounds in the appeal petition which calls for any interference with the Assistant Commissioner s order. He contended that once it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input in terms of Rule 57A of Central Excise Rules, 1944 to avail Modvat credit. In support of his contention that declaration filed in terms of Rule 57Q of Central Excise Rules, 1944 is sufficient for the purpose of extending credit for the items which are input within the meaning of Rule 57A, he relied upon the decision of the Tribunal in the case of Devyani Beverages Ltd. v. Collector of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit on the ground that the item is not capital goods . Nevertheless they observed that it is an input but since the party has not followed the procedure with reference to Rule 57A, the Modvat credit cannot be extended. The decisions of Devyani Beverages Ltd. and Metlon India (supra) clearly throw some light on the point at issue. It was clearly held that if an item is otherwise covered by Modv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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