9911796707
TMI Blog2002 (5) TMI 622X 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 with the consent of both the sides inasmuch as the issue involved is simple. 2. The appellants are availing Modvat credit in respect of Light Liquid Paraffin IP, after filing a declaration to their jurisdictional central excise authorities under the provisions of rule 57G. Some of the supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 to April, 1995. The appellants replied to the said show cause notice and contended that both the descriptions are of the same product and the classification of the same also fall under the same heading 2710.99. Inasmuch as there is no difference in the classification of the product as declared by them and as shown in the invoices, the difference in the description of the goods should not result ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CEGAT-KOL) and 2000 (38) RLT 285 (CEGAT) wherein it was held that the Modvat credit should not be denied on the ground that broad description of the goods have been declared whereas description given in the invoice is specific. 6. Shri T.K. Kar, ld. SDR appears on behalf of the Revenue and submits that the Asst. Commr. has given a detailed order discussing that it is Light Liquid Paraffin IP whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have also shown to me that as soon as the invoices describing the product differently were received by them they sought the department s clarification and on receiving the clarification they filed a declaration subsequently incorporating the new description. In these circumstances even the Asst. Commr. was having the powers to condone the delay in filing the declaration. In fact even the first l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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