2000 (12) TMI 680

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..... ody appeared on behalf of the appellants. However, as the issue is minor and is covered by the earlier decision of the Tribunal in favour of the appellants, I take up the appeal itself, after dispensing with the condition of pre-deposit and after hearing Shri A.K. Chattopadhyay, ld. JDR. 2. Modvat credit of Rs. 22,688/- has been denied to the appellants on the ground that they had declared one o .....

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..... he issue involved in the instant appeal, I agree with the appellants that such minor variation in the declaration given by them filed under Rule 57G and in the invoices which are issued by the inputs manufacturer should not result in denial of substantive benefit of the Modvat credit to the appellants. The Revenue has not disputed that the basic property of the inputs and the primary functional us .....

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