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TMI Blog1992 (7) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... their final product. One of the items declared in their modvat declaration is high tensile steel wire , classifiable under sub-heading 7308.90 attracting 15% ad valorem duty. They have filed the declaration on 8-4-1987 and accordingly they were availing the modvat facility in respect of the inputs. A show cause notice came to be issued on 18-3-1991 covering the period from 1-9-1987 to 31-12-1988 and 1-4-1989 to 7-12-1989, alleging that they failed to declare the inputs such as black steel, H.T. Steel and stranded wire in the modvat declaration and hence the modvat credit taken in respect of the aforesaid goods for the aforesaid period is not admissible and the fact that these inputs received, in respect of which modvat credit was taken, wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these inputs, mala fides cannot be attributed to them. Even assuming that it is an omission on their part to give a correct description under the correct Tariff heading, that cannot be on account of any mala fides with an intention to evade duty. It is also pleaded that the Department was well aware of the receipt of the stranded wire and black steel wire as inputs, since the gate passes in respect of these inputs were submitted along with the RT 12 returns and RG 23 extracts, on the basis of which assessment has been done and completed. He also submitted that earlier the Asstt. Collector has taken a similar objection with regard to S.S. Steel wire and the same was dropped by him on adjudication. 4. Shri Naik, the ld. JDR for the Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lleges that stranded wire is not covered by the declaration. It is not disputed even by the Id. advocate that stranded wire is distinct from single wire, covered by a different chapter heading and hence we are of the view that it should have been specifically declared in the declaration. We cannot agree with the ld. advocate that the description High tensile wire can also seek to cover stranded wire, because stranded wire is a manufactured item out of a number of single strands of high tensile wires. However, as regards black steel wire, so long as they are of high tensile quality and because of their colour, they have been described as black steel wire, they would come within the description of high tensile steel wire. Hence, the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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