2000 (5) TMI 411

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..... ame up for hearing, the main appeal itself has been taken up for decision after waiving deposit and with the consent of both sides. 2. This is an appeal filed by the assessees who manufacture cranes and material handling equipments. They were availing of Modvat credit. They filed declarations under rule 57G. By a show cause notice dated 18-3-1991 they were charged for violating Modvat provisions .....

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..... the present appeal. 3. The learned counsel argued that once the declaration showed the correct description of the goods but if there is any incorrect classification in respect of inputs is there, even then credit cannot be denied. He cites the Judgment of the Tribunal in the case of Maxxon India Limited v. CCE, Chandigarh - 1997 (95) E.L.T. 532. As far as welding electrodes are concerned, he cit .....

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..... d the classification. We do not know but one thing is clear that nowhere it has been denied in the show cause notice that the input was not used in or in relation to the manufacture of final product. Moreover the judgment of the Tribunal in the case of Maxxon India Limited (supra) clearly holds in favour of the assessee. Hence I agree with the contentions raised by the learned counsel for the asse .....

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