2003 (1) TMI 618

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..... eals involve the same issue and are disposed of together vide this common order. 2. The appellants had declared the input as Tinuvin falling under sub heading 3812.00. The description on the invoice was CHIMASORB 944 LD . On the ground that the description differed, the credit was denied by both the original and appellate authorities. Hence the appeals. 3. Shri Randive appearing for the ass .....

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..... Ltd. v. Collector of Central Excise - 1995 (78) E.L.T. 578 (Tribunal), wherein mafron gas and freon gas were held to be identical products and the credit was allowed. 5. There are number of judgments given by the Tribunal in the case reported in 1999 (112) E.L.T. 898 the input was described as emulsifiers and received input was T.D. Alcohol. Even then the Tribunal permitted the credit. .....

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