1997 (2) TMI 329

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..... vocate, 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 actually received as different from the description o .....

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..... s 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, therefore, prays for allowing the appeal. 3. Ld. SDR, .....

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..... ew 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 to the original authority namely concerned Assistant Collector .....

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