2005 (7) TMI 569

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..... SDR for the Appellants-Revenue and Shri B.N. Chattopadhyay, ld. Consultant for the respondents. 2. Shri Raha submits that the appellants availed the Modvat credit on the documents which were not valid as per Rule 57G (2)(1) whereas the declaration of the goods is mandatory. He relies on the following decisions : (i) 1991-(XC2)-GJX 0760 TRIB (ii) 1994-(XC2)-GJX 0441 TRIB (iii) 19 .....

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..... d occurred as they were not aware of the instruction. All the bills of entries were issued between November, 86 and March, 87 i.e. not long after the introduction of Modvat in 1986 Budget. The appellants might not be aware of the requirement of the Certificate in the back of the Bill of Entry. There was no allegation regarding misuse of Modvat benefit. The omission was technical in nature and on s .....

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