2004 (5) TMI 420

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..... . Saxena, JDR, for the Respondent. [Order]. - Shri Rajeev Waglay, C.A appeared on behalf of the appellant and Shri A.K. Saxena, ld. JDR appeared for the revenue. 2. At the outset Shri R. Waglay fairly admitted that HSD is excluded by Notification No. 5/94, dated 1-3-1994 as amended from time to time and the same is not eligible for Modvat credit. However, he contended that these items i.e .....

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..... ority wherein he has considered the said certificate issued by the IOC as well as the results of tests report etc and after considering the same he has specifically recorded that HSD or HFHSD do not make any difference so far as the classification is concerned as the same are covered under the same general heading. He also relied upon the decision of Collector of Central Excise v. IOC - 2000 (118) .....

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..... to deviate from the findings arrived at by the lower authorities as the Notification has clearly covered Heading 2710 and if it intended to extend the facility of Modvat to the item in question on receipt of HFHSD it would have been specifically provided in the said notification. 6. I, therefore, do not find any merits in the appeal filed by the appellants and the same is dismissed.
Case .....

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