9911796707
TMI Blog1996 (1) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order]. In terms of the impugned Order-in-Appeal No. 463-CE/MRT/93 passed by Collector of Central Excise (Appeals), Ghaziabad, the appellants were held to be ineligible for Modvat Credit amounting to Rs. 11,698.33. The objection taken originally by the Assistant Collector which was sustained by the Collector (Appeals) under the above mentioned Order-in-Appeal was on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted v. CCE and J.R. Industries v. CCE, Jaipur reported in 1994 (73) E.L.T. 212 and 1995 (79) E.L.T. 335 respectively. As regards the other item, Plastic tubing for which they had shown the Tariff classification 3917.00 and which was received by them under cover of gate passes showing Tariff classification 8481.99, the learned counsel submitted that these are actually plastic tubes and they had giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mental Representative adopted the reasoning contained in the impugned order and rebutted the arguments advanced by the learned counsel. 4. The arguments have been taken note of. I have also perused the papers. The reliance placed by the learned counsel on the Tribunal decision is justified. In the cases cited by the learned counsel, the description given in the Rule 57G declaration was rubber pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he disputed items are parts of such goods falling under 84.81 and Tariff sub-heading 8481.99 specifically covers such parts. In the circumstances, this part of the objection does not stand. 5. As regards the other item for which they had given the description as tubes, pipes and hoses and other fittings of plastic showing the Tariff Classification 3917.00, referring to the nature of inputs as pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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