1994 (3) TMI 249

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..... m, Member (J)]. Shri Anand, the learned Chartered Accountant appearing for the appellant, submits that the issue for consideration in the appeal filed against the impugned order of the Collector of Central Excise (Appeals), Bangalore, dated 28-12-1990 is as to whether non-mention of the sub-heading of the inputs in the declaration filed in terms of Rule 57G of the Central Excise Rules, 1944, .....

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..... sallowing MODVAT credit and in respect of the other items, since there is only a difference in the description of the sub-heading and the main heading has been given with proper description, we hold that the appellant had substantially complied with the requirements of law and allow MODVAT credit in respect of the same. The impugned order stands modified accordingly and the appeal stands disposed .....

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