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TMI Blog2000 (4) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... Sekhon, Member (T)]. This appeal was heard by us today when Advocate Shri Prakash Shah for the appellant and Shri K.M. Patwari, JDR for the Department were heard. 2. The ld. Advocate submitted that the Commissioner in the impugned order has directed the reversal of the Modvat credit taken on M.S. Sheets or Coils, which were admittedly used by them for manufacturing lamination used in thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t correct as it relies on a finding on a Supreme Court decision on an earlier definition. He pleaded that the same should be set aside. As regards the decision in the case of Bharat Berg Ltd. v. Collector of Central Excise [1995 (80) E.L.T. 312] the ld. Advocate submitted while the subsequent amended definition is applicable in this case the fact was that the CR Coils were not used or put to any p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner. 4. After considering the matter we find that sheet is defined in the HSN and Tariff as having a rectangular cross section and a MS Coils on unwinding would result into MS Sheets. Therefore, if the rectangular cross connection is disturbed by mechanical processing of punching or otherwise working on the sheets and coils, then the resultant distorted cross section will result in the product ..... X X X X Extracts X X X X X X X X Extracts X X X X
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