9911796707
TMI Blog1996 (4) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... is directed against the impugned Order-in-Appeal whereby the Collector (Appeals) held that the respondents were entitled for the Modvat credit. 2. Brief facts of the case are that the respondents are engaged in the manufacture of Ring Forging, namely, Bearing Forging falling under Heading No. 7326 and availed the benefit of Modvat credit during the period 6/1992 to 8/1992 on the inputs namely Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the Tribunal s decision reported in 1993 (64) E.L.T. 332. Hence the present appeal by the Revenue. 3. Appearing on behalf of the Revenue-appellant, Shri R.A. Shaikh, JDR submitted that under Rule 57G the declaration should, inter alia, contain specific mention of inputs. The reference to input should not be merely by implication. In the instant case the respondents in their declaration date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the adjudicating authority denied the Modvat credit as the supplier of inputs mentioned wrong heading in Gate Passes and further that the respondents declared in the declaration strips as inputs and not Bars and Rods of other steels. In the Memorandum of Appeal it has not been disputed that Bars and Rods were used as inputs and the only ground taken in the Memorandum of Appeal is that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strips against the heading/sub-heading in the declaration should not debar the appellant from the benefit of Modvat credit when on being pointed out the appellant have rectified the same. The learned consultant also referred a case of M/s. Punjab Gas Cylinders, Ludhiana, decided by me vide Order-in-Appeal No. 75/CE/CHD/93, dated 5-2-1993 wherein identical issue was decided and held therein that w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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