1998 (11) TMI 199

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..... ondent. [Order per : J.H. Joglekar, Member (T)]. These five appeals arise out of two orders of Commissioner (Appeals). Since these have a common issue and relate to the same assessee they are being disposed of in this single order. 2. The common issue in all these 5 appeals is the eligibility as input of rejected final products returned to the Modvat user assessee. In all these cases t .....

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..... ng the description of the inputs in the declaration and in the documents covering the inputs a certain degree of leniency has to be shown. In this regard Tribunal has observed that broad description should suffice. Thus where proper wires and rods were declared as inputs, aluminium bronze rods were accepted by the Tribunal to be covered by that description [1996 (83) E.L.T. 188]. We find in the de .....

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..... and the inputs fall under the same tariff sub-heading. The difference between the terms `resin and `plastics cannot be held to be fatal to the entitlement of the assessees. 6. At this stage we take cognizance of the submissions made by the learned DR. He submits that in terms of the declaration where 3 inputs are shown as going into the making of the rejected final goods, the rejected final g .....

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