KOTHARI FERMENTATION & Vs. C.C.E., GHAZIABAD

JUDGEMENT

(1.) THE appellants filed these appeals against the order -in -appeal dated 27.12.2000 passed by the Commissioner (Appeals) whereby the benefit of MODVAT credit was denied on parts of machinery on the ground that no declaration in respect of parts of machinery was filed by the appellants.

(2.) HEARD both sides.

(3.) THE contention of the appellants is that Rule 57 T of Central Excise Rules is amended by Notification 7/99 dated 9.2.99 to effect that credit shall not be denied on the ground that the declaration filed does not contain all the details required to be contained therein. the Board issued a circular No. 441/7/99 dated 23.2.99 to follow certain guidelines in respect of notification no. 7/99 and the Board clarified that the guidelines are applicable to the pending cases also.