1997 (2) TMI 329

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..... . [Order per : P.C. Jain, Member (T)]. - Ld. Advocate, Shri N.K. Majumder assisted by the Company Representative, Shri Haldar, has submitted that they declared their input as "Steel Round `F'" as falling under tariff sub-heading No. 7228.40. They, however, received an input described as "Steel Step Forging `F'" falling under tariff sub-heading No. 7214.40. Since the description of inputs as act .....

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..... It is, therefore, submitted that the lower authorities have ........ on facts in denying the Modvat credit. It has further submitted that it is at best procedural lapse not fully declaring of products as input. Only a slight variation regarding the nature of Round i.e. "Steel Round `F'" has been bought. A procedural lapse should not come in the way of denying the substantive Modvat benefit. He, t .....

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..... ch is also a forging product according to the appellants in view of word `F'] and "Steel Step Forging `F'" which is also a forged product. I observe that this plea has not been discussed by the lower authorities at all. I am, however, of the view that this plea goes to the root of the matter and needs to be enquired into before denying the Modvat credit. In the circumstances, I remand the matter t .....

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