2000 (4) TMI 297

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... twari, JDR, for the Respondent. [Order per : S.S. 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 us .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eme Court. Therefore, the Commissioner's order is not 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri K.M. Patwari reiterated the findings of the Commissioner. 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X