1995 (10) TMI 168

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..... ti Balasundaram, Member (J)]. The above appeal arises out of the order of the Collector (Appeals) upholding the decision of the Assistant Collector of Central Excise that the appellants are not eligible for Modvat credit of Rs. 53,469.29 P. availed during the period April, 1990 to July, 1990 on inputs used by them in the manufacture of their final product Electric motors which had not been d .....

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..... Modvat declaration, the declaration made in the classification list should be accepted, as the purpose of Modvat declaration namely, to intimate the Department of inputs and outputs stood satisfied, as the approved classification list above mentioned clearly indicated that the appellants would be availaing Modvat on Electric fans and motors and in this connection, he cites the orders of the Tribun .....

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..... Modvat credit in the manufacture of final products. In the classification list filed with effect from 1-4-1990, Electric motors have been declared, and on the reverse of the classification list, (which has been approved by the Department), the appellants have clearly stated that they shall be claiming Modvat on items No. 1 and 2 namely Electric fans and motors. Further, in the orders of the Tribu .....

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