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TMI Blog2000 (12) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... issue involved in this appeal filed by M/s. Titan Industries Ltd. is whether declaration under Rule 57G of the Central Excise Rules has been filed by them in respect of finished Module Assembly Ronda and Polishing Fixture. 2. Shri V. Swaminathan, learned Advocate, submitted that the appellants manufacture wrist watches and clocks; that for availment of capital goods credit under Rule 57Q, they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-2000 has allowed capital goods credit; that Ronda stands for the name of the manufacturer and FM denotes finished Module; that Module and FMA Ronda are one and the same item; that similarly inspection fixture and polishing fixture fall under the same tariff Heading 84.66; that jig is a machine tool and polishing fixture is an attachment to this tool and perform the same function; that it has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing fixture whereas the goods received is inspection fixture. He relied upon the decision in the case of CCE v. Avis Electronics P. Ltd., 2000 (117) E.L.T. 571 in which Larger Bench of the Tribunal held that "insistence on documents evidencing payment of duty on the inputs as prescribed by Rules is not a technicality to be complied with for availing the Modvat credit. Observation made by the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at FMA stands for finished Module Assembly and Ronda is the name of the company and inspection fixture falls under the same heading as polishing fixture and performs the same function as polishing fixture. It is well known fact that same goods are described differently by different persons and this different description cannot mean that a declaration for the same product has not been filed under t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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