1998 (4) TMI 279

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..... for the Appellant [Order]. - The brief facts of the case are that the appellants had not declared 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 initiate .....

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..... have carefully considered the Appeal. I find that the charge against the appellants is that they have filed an 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 genera .....

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