9911796707
TMI Blog1997 (8) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... 10-8-1993, 3-8-1993 and 12-7-1993 respectively under Rule 57-I of the Central Excise Rules, 1944. 2. The allegations made against the appellants are that they received duty paid plastic laminated flexible films falling under sub-heading 3920.38 for packing Pan Masala. The said plastic laminated flexible films have not been declared by the party in their declaration dated 7-4-1989. Thus they have wrongly taken Modvat credit and hence the same is liable to be recovered under Rule 57-I read with Section 11A of Central Excises and Salt Act, 1944. 3. Arguing for the appellants, the learned Advocate pointed out to the declaration dated 7-4-1989, wherein they had declared the final product as Pan Masala etc. and shown as input as packing mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, the Tribunal had taken a view that Modvat credit cannot be denied on minor discrepancy in description of inputs in the declaration and the same is not fault to disentitle the credit. In this regard he cites the judgment of the Tribunal rendered in the case of Collector of Central Excise v. Trident Wraps Ltd. as reported in 1997 (20) RLT 761. He points out from this judgment that it is in like nature and the Tribunal has referred to earlier judgments rendered in the case of Leader Engineering Works v. Collector of Central Excise as reported in 1996 (83) E.L.T. 188 and that of Gautam Cable Industries v. Collector of Central Excise, as reported in 1996 (83) E.L.T. 605. He also referred to judgment rendered in the case of Asil Steel Indus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the declaration since 1989 and that the declaration has been found to be acceptable. Further the contention raised by the Revenue in the show cause notices is that the description of the input had not been declared. This point has been clearly explained by the assessee, inasmuch as, it has been known that for packing pan masala only a laminated sheet, with all the details of the manufacturer and other details as required by law is printed on the pouch. It has taken a shape of the pouch and that has been described as commonly known as pouches , while also describing packing material. It has been shown that the said packing material falls under the sub-heading 3920.32 which refers to Plastic flexible laminate . The description of the in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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