2004 (5) TMI 490

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..... th sides. 2. In this case the benefit of Modvat credit was denied on the ground that appellants had not given full description of the inputs in the declaration. 3. The contention of the appellants is that in the declaration the appellants mentioned the inputs as Semi-Finished Product of Non Alloy Steel' falling under Chapter sub-heading 7207.90 of the Central Excise Tariff. The credit was d .....

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..... cturer fails to comply with any other requirement under sub-rule (1). The Larger Bench of the Tribunal in the case of Kamakhya Steels (P) Ltd. (supra) held that this amendment is applicable to the pending cases also. The Revenue is not disputing the facts regarding payment of duty in respect of the inputs received by the appellants. In view of the above discussion and the decision of the Tribunal, .....

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