1998 (4) TMI 279

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..... ed the inputs, viz. Copper Strips and Copper Foils, falling under Chapter sub-headings 7409 and 7410 respectively as required under Rule 57G of the Central Excise Rules, 1944, but used in the manufacture of the final product viz. Copper Flexibles and availed the Modvat credit. The department initiated proceedings to disallow the credit taken and availed by the appellant and also imposed a penalty .....

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..... incomplete declaration, that is to say, that they have given generic heading. They have not specifically written Copper Strips Copper Foils. There are number of decisions wherein the Appellate Forums have held that credit should not be denied merely because the description was in general and not specific. The case laws relied upon by the Advocate also support this view. The fact remains that the .....

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