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TMI Blog1996 (4) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... -copier was made as parts, accessories and components . These parts and components were declared to fall under heading 9033.00 CETA, 1985. The department found that besides availing of Modvat credit on parts and components falling under Heading 9033.00, the appellants had also availed of Modvat credit on inputs on parts and components falling under various other chapters 85, 70 of CETA and under various sub-headings thereunder. Therefore, proceedings were initiated against the appellants on the ground that inputs falling under other than Chapter 90 were not inputs for which any declaration has been made at under Rule 57G and Modvat availed of on these inputs was sought to be recovered. The jurisdictional Assistant Commissioner, however, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts not covered by Tariff Heading 90.33 since such inputs are not declared under Rule 57G by the appellants. 2. Ld. Sr. Counsel, Shri A.N. Haksar, appearing with the ld. Counsel, Shri Y.K. Kumar, contended that having said so in his order, the Commissioner (Appeals) ultimately ended up by totally allowing the department s appeal which resulted in the appellants not being eligible for Modvat even on the declared inputs under Heading 90.33. 3. Shri R.A. Shaikh, ld. D.R., however, submitted that the appellants will not be eligible for Modvat credit on inputs for which they have not given specific declaration and cited case law to support his argument that mere broad description of inputs may not suffice. In reply, the ld. Counsel cited the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Modvat credit available for those inputs which did fall under Chapter 90 CETA 1985. Since, he has not done, we modify the order of the Commissioner (Appeals) and direct the jurisdictional Assistant Commissioner to extend Modvat credit to the appellants in respect of such of those inputs which would fall under Chapter 90. Ld. Sr. Counsel before us also raised a point of limitation as regards some of the demands saying that the department cannot invoke the longer period for recovery of the duty. We leave this aspect to be considered by the Assistant Commissioner in the absence of any findings for determination, according to law with reasonable opportunity to appellants. The appeals are disposed of in the above terms. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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