9911796707
TMI Blog1998 (3) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods falling under this sub-heading should have width of less than 600 mm. It is therefore, quite clear that the inputs on which the modvat credit has been availed by the party are certainly CR coils having width of more than 600 mm and they should have been classified under sub-heading 7209 and not under 7220.20. The only mistake in the declaration filed by the party is that the correct sub-heading has not been mentioned. He therefore, dropped the demand of Rs. 1,65,310.39 against the appellants. On review of this order, an appeal was filed before the ld. Collr. (Appeals) who in his order held that the important aspect was whether the inputs received were declared or not and held that the inputs were not declared and admittedly reviewe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 96-NB, dated 13-6-1996 and submits that in this case, the Tribunal held that hot rolled coils not exceeding 600 mm for which no declaration was filed by the appellants, therefore, no modvat credit was allowed by the Asstt. Commr. but the Tribunal after considering the findings of the Co-ordinate Bench in an earlier case of Orient Steel Industries under Order No. A/115/96-NB, dated 8-1-1996 allowed the appeal by setting aside the impugned order. Ld. Constt. submits that their case was fully covered by the ratio of the decision of Tribunal in this case and therefore, prays that the appeal may be allowed. 3. Shri V.R. Sethi, ld. DR appearing for the respondent Commr. submits that the appellants had actually used hot rolled coils as inputs ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. I also note that the Tribunal in an earlier case of the appellants herein had allowed modvat credit in spite of the fact that the product actually used was not declared in the declaration filed inasmuch as the width of the material was concerned. Having regard to the fact that broad description of the product was given in the declaration filed under Rule 57G, having regard to the fact that there was no difference in the quantum or rate of duty on account of width having regard to the fact that both the widths fell under Chapter 72 and also having regard to the fact that on similar issue, the Tribunal had allowed the appeal of the appellants. Coupled with the fact that technicalities should not be the base for denying the substantive righ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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