1997 (6) TMI 196 - AT - Central Excise

Summary

The appeal was against the order of the Collector (Appeals) regarding the classification of "tin plate" for the manufacture of metal containers. The Tribunal held that the appellant's declaration of "tin plate" was valid for Modvat credit, even if the correct classification was under a different sub-heading. The appeal was allowed, and the impugned order was set aside.