1996 (3) TMI 208

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uty Collector (whose order has been confirmed by the Collector (Appeals) appellant was denied credit on goods described as pedal gear change boss and `plate on the ground that the declaration filed by it under Rule 57G of the Central Excise Rules did not contain these nomenclature. 2. The advocate for the appellant claims that the first item is covered by the entry in the declaration `rejected .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ducts would not cover these goods since these are not products. I am not able to agree that the plates are certainaly products obtained by hot rolling. It is possible to arrive at a clear corelation between the description on the delivery challan and that in the declaration. Credit has been rightly taken on this item covered by SAIL delivery challan cum invoice in question. In the facts and circu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X