9911796707
TMI Blog1996 (1) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... sident]. This appeal is directed against the order of the Collector of C. E. (Appeals), Madras, dated 26-6-1992 confirming the order of the Asstt. Collr. of C. E., Madras, dated 13-12-1991 directing the appellant to reverse the Modvat credit in a sum of Rs. 1,90,559 on the ground that the declaration filed by the appellant under Rule 57G of the CER. 2. Sh. Vijayaraghavan, the learned Consu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The learned Consultant also placed reliance on the ratio of the South Regional Bench in the case of CCE, Coimbatore v. Shri Rama Krishna Steel Inds. reported in 1991 (56) E.L.T. 456 (Tri.) = 1991 (17) ETR 568. It was urged that the gate passes under which the inputs are received by the appellant indicate the inputs as iron and steel scrap and the inputs were purchased admittedly from SAIL and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the denial of Modvat credit by the authorities to the appellant on the ground that the description given in the declaration is not correct is sustainable in law and on facts. We note that the inputs and the finished products are covered by the Modvat scheme and the duty paid nature of input is not in doubt. The appellant has also given a correct tariff description and we further note that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t tally with the correct classification, then modvat credit can be taken in RG 23A but should not be utilised for payment of duty till the correct classification of input is made by the Central Excise officers of the originating manufacturer. In respect of cases where the inputs declared by the assessee is not in accordance with the tariff description because of the different trade names/brand nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no revenue implication, we hold that the impugned order is not sustainable and in this view the same is set aside and the appeal allowed. 5. [Order per : V.P. Gulati, Member (T)]. - I observe that at the time when the Stay Petition was heard it was submitted that the ribbed bars which had been used by the appellants were defective bars and therefore could be considered as re-rollable scrap. Tak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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