1996 (4) TMI 320

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..... above, the Collector (Appeals) has confirmed the findings of the Assistant Collector denying Modvat benefit in respect of CPU cards on the ground that it is not specifically declared in the Modvat declaration. 2. On a perusal of the Modvat declaration, it is found that as against the final product automatic data processing machines, units thereof, classifiable under Chapter 8471, 8472, 8473, th .....

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..... ter referred to in the list are parts other than CPU cards. They are classifiable only under TH 8471 even as per Chapter Note and hence when they have not specifically declared this, they are not eligible for Modvat credit. 4. After hearing both the sides, I find that in their declaration all components and raw materials as per list attached are declared. Though CPU cards are not classifiable un .....

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