2003 (8) TMI 458

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..... The issue in dispute in these appeals relates to admissibility of deemed credit on Flat-rolled products of Mild Steel, not exceeding 5 mm thickness and exceeding 600 mm width. Credit has been denied on the ground that the goods were described as plates falling under Chapter Heading 73.08 in the invoices covering them and not as sheets falling under Headings 7208.29, 7209.20, 7210.00, 7211.4 .....

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..... aders invoices is a mistake, is acceptable. Further it is pertinent to note that the invoices/challan of the manufacturer viz. SAIL, do not show any chapter heading or sub-heading for the goods in question and therefore the explanation that the traders showed the wrong description and wrong chapter heading in their invoices is highly plausible. 3. In the light of the above, I hold that the appel .....

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