- (1.) The main question involved in this reference is whether fresh declaration is required to be submitted under Rule 57-G of the Central Excise Rules, 1944 (the Rules) for claiming benefit of modvat credit after exceeding the Small Scale Industries (SSI) limit. The facts
(2.) M/s. Standard Sulphonators (P) Limited (the respondent) is a manufacturer and had submitted declaration under Rule 57G of the Rules to claim modvat credit on the inputs. However, as the respondent was within the SSI exemption limit under Notification No. 175/86, it did not claim any credit.
(3.) Subsequently, when the limit of the SSI was being exceeded, the respondent started claiming Modvat credit. However, no fresh declaration was filed under Rule 57G.;