1995 (3) TMI 242 - AT - Central Excise

Summary

The appeal concerned the correct Modvat credit on a retarder used in rubber processing. The appellant initially listed a general declaration for rubber processing chemicals, but later filed a specific declaration for the product. The Addl. Collector disallowed the credit as the product was not specifically mentioned in the initial declaration. The appellant argued that the product fell under the general description of rubber processing chemicals. The Tribunal allowed the appeal, citing previous decisions where credit was allowed for similar cases where a general description was provided before procedural requirements were clarified.