9911796707
TMI Blog1998 (2) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : T.P. Nambiar, Member (J)]. The present application is filed for waiver of duty of Rs. 5,13,78,080/-. 2. The learned representative Shri Ignatius, appearing for the appellants, contended before us that additional excise duty is demanded from the appellant. He pointed out that in the impugned order the goods are classified under 59.02. It was pointed out that the appellants have cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L.T. 450 and also in the case of Vikrant Tyres v. C.C.E. reported in 1997 (90) E.L.T. 178. It was, therefore, pointed out that the decision of the Commissioner in that case was pointed out before the Commissioner in this case and no reference is made with respect to this decision. It was further pointed out that in any event the appellants are entitled to take Modvat credit on the above said input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6/96-CX, dated 23-1-1998 wherein, it was held that these goods are classifiable under Chapter Heading 59.02. It was further pointed out that the department had gone up in appeal against the decision of the Commissioner which was relied on by the learned Representative. He also pointed out that this plea of Modvat was not raised before the Commissioner. He also drew our attention to the Tariff Entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e correct position. 6. The learned SDR stated that the previous decision of the Commissioner is appealed by the department before the Tribunal. However, it is seen that the matter is highly contentious, the appellant, no doubt, has an arguable case. 7. We have also perused the Tariff Entry in this regard as pointed out by the learned SDR. 8. In the facts and circumstances of the case, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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