2001 (9) TMI 963

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..... Order per : Archana Wadhwa, Member (J)]. Vide the impugned Order, the authorities below have denied the benefit of Modvat credit of Rs. 12,86,308.75 to the appellants on the ground that inputs in question were not properly declared by them in their declaration. Further, penalty of Rs. 20,000.00 (Rupees twenty thousand) has also been imposed. 2. We have heard Shri S.K. Roychowdhury, learned .....

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..... the width, they have been classified under separate heading. Sheets when are of lesser width, are usually received in the coil form. That is why, the expressions, C.R. Coils and C.R. Coil Ends, have been used by the manufacturer and supplier of the goods in their Central Excise invoices. He draws our attention to the Trade Notice issued on the basis of Board s Circular No. 9/91-CX. 8 clarifying t .....

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..... cceptable inasmuch as the appellants had declared the C.R. Sheets falling under Heading 7211.41. We also agree with the submission that there is no expression as C.R. Coils in the said Chapter 72. Taking into account the appellants submission that when sheets are received in coil form, they are usually described in the trade as C.R. Coils. Inasmuch as we find that the heading as given by the appe .....

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