9911796707
TMI Blog1999 (10) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... garding the input Hydraulic Powerpack on which the Modvat credit is denied. 1. The facts of the case in brief are that the appellant company manufactures Plate and Bar Working Machinery namely Guillotine Shears, Press Brakes etc., and has filed declaration under Rule 57G, dated 15-5-1986 for availing modvat credit against various inputs, among which hydraulic powerpack is listed in page 1, classificable under Chapter heading 8466.00 which is acknowledged by the Assistant Collector Central Excise Division II, on 19-5-1986. The appellant received the above input from Virat Engg. P. Ltd., Bombay under Central Excise G.P. 1 Sr. No. 32 and 33, dated 1-9-1989 with Central Excise duty amounting to Rs. 8,845.24 and Rs. 9,607.50 respectively, unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods and the rate of duty tally. The finding that the product is different is not correct. The tariff mentioned in the gate pass by the supplier is not sufficient to deny the Modvat credit. When the declaration is accepted and acted upon, and the supplier from Belgaum has shown in the gate pass, the same tariff as mentioned by the appellant in the declaration. The ld. JDR has submitted that the Chapter Heading should also tally, apart from other description in the declaration, gate pass. The reasoning in the impugned order is proper and correct. 2. The point for consideration is whether there are sufficient grounds to set aside the impugned order? My finding thereon is in the affirmative. 3. Perused the show cause notice dated 29-3-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his is the sole basis on which the modvat credit is denied to the appellant. As contended by the appellant when the Chapter heading given by the appellant in the declaration is accepted by the department, without changing the same in accordance with law, the Modvat credit cannot be denied. The appeal memorandum and the grounds of appeal at Items 12.2, 12.7 gives the complete picture of all the tariff heading involved in this case. The Tariff heading given by Virat Engg. is blindly accepted by the lower authorities without examining in detail whether it is correct or not. The appellant has given a complete picture of Chapter Heading 8479.00 dealing with the machine and mechanical appliances having individual functions, not specified or inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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