TMI Blog2002 (4) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... : V.K. Agrawal, Member (T)].- The issue involved in this appeal filed by M/s. Ajay Industrial Corporation is whether Modvat credit of the duty paid on inputs is available to them in respect of final products which were initially treated by them as exempted from payment of duty and in respect of which duty was demanded subsequently and paid. 2. Shri M. Chandra Sekaran, learned Senior Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1997 was issued to them for demanding duty on PVC containers and solvent cement for the period 1-5-1997 to 18-10-1997, that the Appellants started paying the duty on PVC components under Chapter 39 of the Tariff with effect from November, 1997; that they also filed Modvat declaration under Rule 57G of the Central Excise Rules for availing the Modvat credit on inputs used in the manufacture of PVC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the Modvat credit for the period prior to 12-11-1997 is admissible to them since the demand of duty has been confirmed. He relied upon the decision in the case of Bharat Wagon and Engineering v. CCE Patna - 2001 (131) E.L.T. 681 (T) = 2001 (44) RLT 557 wherein it was held that in case of subsequent demands of duty, Modvat credit of duty paid on the inputs is admissible irrespective of non-f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot take the credit on his own without filing the application under Rule 57H; that in the present matter no such application under Rule 57H was filed and the Modvat declaration was filed only on 12-11-1997. The Appellants are eligible to avail the Modvat credit only from the said date. 4. We have considered the submissions of both the sides. The facts, which are not in dispute, are that the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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