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TMI Blog1997 (2) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order]. - This is an appeal against the order of Collector (Appeals), Chandigarh dated 27-2-1992. 2. Ld. Counsel stated that the appellants had availed Modvat credit on alloy steel rounds showing them as classifiable under 7228.20/7228.30. The A.C. had however disallowed the modvat credit on the ground that these inputs had not been declared as inputs in the declaration filed unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter to the bench. 6. Ld. DR stated that the appellants have not described the product in their declaration and merely indicated iron and steel which is very general and vague as the entire chapter 72 is in respect of various types of iron and steel products, and therefore it is not sufficient for modvat purposes. Furthermore, they have also indicated the heading and sub-heading against the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observe that Ld. DR's contentions have a lot of force. 9. From a copy of the declaration filed under rule 57G I find that the input has been described as 'iron and steel' falling under sub-heading 7209.90, 7211.11 and these headings as rightly mentioned by the Ld. DR cover flat rolled products of iron or non-alloy steel. Therefore this declaration can at best be taken into account for produc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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