1998 (1) TMI 262 - AT - Central Excise

Summary

The appellants declared inputs for manufacturing aluminum sheets under sub-heading 7605.90 but later filed a declaration under sub-heading 7606.10 due to tariff changes. Modvat credit was disallowed by the Assistant Commissioner, but the Tribunal ruled in favor of the appellants, stating that credit should not be denied based on tariff classification discrepancies. The appeals were allowed.