1998 (5) TMI 225

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : K.S. Venkataramani, Vice President]. The Commissioner of Central Excise, Mumbai - II had filed this appeal against the order of the Commissioner of Central Excise (Appeals) captioned above. In this case the respondents are availing of Modvat credit and pursuant to a show cause notice issued to them regarding irregular availment of the credit, the jurisdictional Assistant Com .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has held that in a number of cases chapter headings have not been indicated at all by the respondents. In few cases chapter headings have indicated but incorrectly. The Commissioner (Appeals) held that in the latter type of cases if the assessee give declaration of the chapter headings to the best of their knowledge and if this was found to be incorrect, credit should not be denied on this accoun .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s Modvat credit should not be denied. Therefore, the appeal of the Department on this aspect of the Commissioner s (Appeals) order is not sustainable as it is consonance with the broader purpose of Modvat scheme for input duty relief. The appeal of the Department is accordingly disposed off upholding that portion of the Commissioner s (Appeals) order against which the Department has come up in app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X