1993 (9) TMI 239

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..... This appeal is directed against the order-in- original No. III/CEX/1991, dated 27th Jan., 1991, directing the appellants to pay a sum of Rs. 38,925/- towards the credit wrongly taken on the ground that though the declaration contained the description of the item and also mentioning the chapter heading, the Gate Passes, under which the said items were received, mentioned the different chapter head .....

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..... e Passes but the chapter heading given was not tallying with the declaration by the appellants. On this ground only, the reversal of the modvat credit has been ordered. Merely because there is some discrepancy in the gate passes by way of mentioning different chapter heading, which are prepared by the third party, on which the manufacturer has no control, that would not be taken as a ground for .....

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