1998 (7) TMI 181 - AT - Central Excise

Summary

The appeal involved the classification of "Dipped Nylon Fabric" as an input for manufacturing Rubber Conveyer Belts. The classification changed from sub-heading 5905.20 to 5906.99. The appellant received goods with correct classification in July 1995. The Modvat credit was denied due to a lack of declaration under Rule 57G. The Tribunal allowed the appeal, citing a similar case where goods' identity was established despite a difference in tariff headings.