THE COMMISSIONER OF CENTRAL EXCISE Vs. GILLOORAM GAURISHANKAR

JUDGEMENT

(1.) FACTUAL Aspects:

(2.) LEARNED counsel appearing for the appellant submitted that the item for which Modvat credit was taken by the respondent is Bare Aluminium Alloy Wire. For this item, there was no declaration, as required under Rule 57 -G for manufacturing of AAAC conductor and, hence, such Modvat credit cannot be allowed by the Department. The so called declaration dated 27th February, 1995 was never received by the Department and, hence, there is violation of Rule 57 -G. This aspect of the matter has not been properly appreciated by the CESTAT, Kolkata while allowing the appeal being Appeal ESM -60/04, preferred by the respondent. Learned counsel for the appellant has raised substantial question of law to the effect that unless declaration is made, under Rule 57 -G of the Rules, 1944, no Modvat credit can be given in respect of the inputs.

(3.) HAVING heard learned counsels for both the sides and looking to the facts and circumstances of the case, it appears that: