2004 (10) TMI 430

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..... - Heard both sides. 2. In this case Modvat credit has been denied to the appellant on Analog D.C. Drive on the ground that these were not declared under Rule 57T(1) and the classification shown in the declaration was under sub-heading No. 9032.80 whereas these were classifiable under Heading 8504.00. It was also observed by the Commissioner (Appeals) in the impugned order that the manufacture .....

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..... ods were declared as Single Phase Analog Device while the goods were analog and digital as well as single phase and three phase devices. The declared make of the goods was M/s. Siemens Ltd. while the goods received are of make M/s. Euro Therm India Ltd. 5. I have considered the submissions made by both the sides. I find from the Order-in-Original that the declared description of the goods unde .....

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..... isputed that these are covered under the definition of capital goods. Once these goods are covered under the definition of capital goods and these have been held as duty paid, then the question of not allowing the credit on minor variation in description or in classification shown in declaration and in the invoices under which goods were received does not arise. In these circumstances, I set aside .....

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