1996 (2) TMI 288 - AT - Central Excise

Summary

The appeal was against the denial of Modvat credit for refined copper wire due to a description error in the declaration. The appellant mentioned the correct tariff heading for copper wire but described it as copper bars. The Tribunal ruled in favor of the appellant, stating that the correct tariff heading indicated their intention to claim copper wire as the input, and the mistake in description should not disqualify them from the benefit. The appeal was allowed with consequential relief.