1997 (5) TMI 238

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..... filed by the appellant against the impugned order passed by the Commissioner (Appeals). 2. The appellants are engaged in the manufacture of motor vehicle parts falling under sub-heading 8708 and bolts, nuts and screws falling under sub-heading 7308. They availed themselves of the Modvat credit facility. According to the department the description of inputs, their headings and subheading Nos. we .....

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..... right in denying the Modvat credit on the ground that wrong tariff entry was mentioned in the declaration filed by them. He submitted that the issue involved in this case has been covered by a series of decisions of this Tribunal including in the case reported in 1995 (79) E.L.T. 168. He submitted that in that case also bars and rods were classifiable under sub-heading 7214.90 whereas it was wron .....

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..... given the copy of the description, heading including sub-heading of the inputs for use in the final products. In reply it was submitted that Modvat credit has been denied on the ground that the complete description of final products manufactured in the factory and the inputs intended to be used in each of the said final product together with the headings and sub-heading are not tallying with those .....

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