9911796707
TMI Blog1996 (2) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... viewed the Modvat Credit allowed by the Assistant Collector in the order-in-original i.e. granting the assessee the benefit of MODVAT Credit in respect of duty amount of Rs. 19,127/- in respect of C.R. Sheets in coils which falls under Tariff sub-heading 7209.30. 2. The short facts of the case are that the appellants are manufacturers of Motor vehicles. They had filed the MODVAT declaration on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration allowed the MODVAT Credit vide 56/93, dated 28-6-1993. The same was availed vide RG-23A Part II Entry Nos. 233 234, dated 6-7-1993. 3. The Revenue was aggrieved with the said order of the Assistant Collector and filed a review appeal before the Collector (Appeals). The Collector (Appeals) has considered the aspect in a very narrow compass and has taken a view that the CR Sheets and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Chapter 72 and they are declared inputs for the purpose of granting the MODVAT Credit under Notification No. 177/86, dated 1-3-1986. The appellants had after receipt of the inputs at the first instance itself filed a revised declaration on 4-5-1992 even before taking the MODVAT Credit in RG-23A Part II and the same had been rightly considered by the Assistant Collector. The minor variation in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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