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TMI Blog1993 (8) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal itself for disposal with the consent of both the sides, the stay application may also be treated as disposed of. 2. The appeal is directed against the order in appeal bearing No. V-2A(MV) 189/92, dated 30-4-1993 passed by the Collector of Central Excise (Appeals), Pune. 3. The facts of the case are that the appellants are availing modvat credit after filing declaration. In the decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round that no declaration is available and hence modvat credit is not permissible. In that view, adjudication order was passed by the Asstt. Collector. When the matter was taken up before the Collector (Appeals), it was rejected and hence the present appeal before the Tribunal. 4. Shri Jagesha, the ld. advocate, appearing for the appellants, took me through the declaration and also the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no difference in the rate of duty. Hence, it cannot be held that these items are not covered by the declaration. 5. Shri Ravinder Jain, the ld. JDR, on behalf of the Department, contended that the description in the modvat declaration is the vital one and if the goods are not received in accordance with the description given in the declaration, then those inputs are not covered by the decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e aluminium blanks received, being not covered by the description `aluminium slugs , is not eligible for modvat credit. 6. Shri Jagesha, however, refers to the decision of the South Regional Bench reported in 1993 (65) E.L.T. 289 (Cegat) to urge that the modvat credit is admissible in the case of aluminium blanks, since the above decision holds that there is no material distinction between coppe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blanks. In any case, when viewed in the context of the nature of the material received and the description in the modvat declaration, I would deem it proper to extend modvat credit in respect of the Gate Pass No. 40 dated 6-6-1990 received from Western Slug Industries. I also find that the suppliers are mainly manufacturers of slugs. In view of this, I partly allow the appeal and order restoration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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