9911796707
TMI Blog2000 (3) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... After dispensing with the condition of pre-deposit of duty and penalty, I take up the appeal itself for disposal. 2. A part of the Modvat credit has been denied on the ground that exact particulars have not been given in the invoice issued by the dealer. Explaining this, Shri B.N. Chattopadhyay, learned Consultant draws my attention to the relevant invoices and the clarifications given by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he way of the appellants availing the Modvat credit. 4. A part of the credit has been denied on the ground that the same has been taken on the basis of the original invoice instead of duplicate one. I agree with the submissions of the learned Consultant that the issue on this point is settled in their favour by various number of Tribunal s decisions. As long as the duty-paid character of the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accenox A-100 which has been duly declared by them, should be treated as having been declared by the appellants. Similarly, he explains that Conap AD is nothing but a rubber-bonding agent which has been declared in the declaration under a different brand name as Neuthana AD . He also clarifies that the said product falls under Tariff Headings 3812.00 and 3909.00 which are the same headings w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was first received by them instead of giving the common name in the declaration. Subsequently, the goods were procured from the other manufacturer who used the different brand name. But the goods were the same. I also find force in their submission that Tariff Headings as declared by them and the Headings as shown on the invoice tally thereby supporting the appellants stand that the goods are oth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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