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TMI Blog2009 (12) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-rule (2) of Rule 57A of the Central Excise Rules, 1944. The Deputy Commissioner vide order-in-original No. 50/DC/2000 dated 30-5-2000 denied the credit amounting to Rs. 20,85,801/-; confirmed its demand along with interest under Rule 57-I(1)(iii) read with Rule 57-I(5) of the Central Excise Rules, 1944 and also imposed penalty of Rs. 10,000/- on the Appellant under Rule 173Q(1)(bb) ibid on the ground that the deemed credit was availed without filing the required declaration under Rule 57G. The Commissioner (Appeals) vide order-in-appeal No. 392/CE/CHD-II/01 dated 30-10-01 upheld the Deputy Commissioner's order. Against this order, the Appellant filed an appeal before the Tribunal and the Tribunal vide order-in-appeal No. A/927/02-NB (D) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Board's Circular No. 441/7/99 dated 23-2-99 has held that even for the period prior to the amendment of Rule 57G by Notification No. 7/99-C.E. (N.T.) dated 9-2-99, Modvat credit cannot be denied on the ground that the declaration filed under sub-rule (1) of Rule 57G does not contain all the details required to be contained therein or the manufacture fails to comply with any other requirement under sub-rule (1). 2.2 Shri R.K. Verma, the learned Departmental Representative defended the impugned order reiterating the findings of the CCE (Appeals) in the impugned order. 3. We have carefully considered the submissions from both the sides and perused the records. The only ground on which the deemed credit has been denied is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation' filed by "GMPT" has been entered against Sl. No. 4298 dated 17-9-96. Just because it was entered in the receipt register of the Divisional office on 17-9-96, it cannot be said that it is not the Modvat declaration filed by the Appellant on 13-9-96. As mentioned above, at the time of hearing, the Appellant produced a letter dated 20-7-09 of the Deputy Commissioner, Central Excise, Amritsar, in response to an application under RTI Act, 2005 filed by the Appellant, under which the Deputy Commissioner has forwarded a copy of the Appellant's declaration dated 13-9-96 endorsed to the Range Office, which bears the Range Officer's initials and on which the then Range Officer Shri S.S. Azad (now retired) has given a confirmation that this let ..... X X X X Extracts X X X X X X X X Extracts X X X X
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