2000 (3) TMI 244

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..... issioner (Appeals) has held that the failure by the assessee to include the correct classification in the Modvat declaration of the inputs did not disqualify it from taking credit. 2. I have heard the Departmental Representative. The respondent is absent and unrepresented despite notice. 3. I do not question the averments in the department s appeal that the inputs must be specifically mention .....

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..... the effect that since classification is not always uniform there may be difference in classification of the same product from area to area, and therefore the fact of the input being classified differently in the gate pass from its classification in the 57G declaration should not result in Modvat credit being denied. The description of the commodity had been given and there is no dispute that this .....

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