2006 (3) TMI 361

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..... tay application came up for consideration, I heard both sides, at length, and have perused the records. The appeal itself can be disposed of. Accordingly, after waiving the requirement for pre-deposit, I proceed to consider the appeal. 2. Modvat credit on capital goods remains denied under the impugned order for the reason that the classification adopted by the seller of the invoices did not tal .....

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..... uired to be filed is the particulars of the capital goods . The impugned order has taken excise classification at sub-heading level as particulars of capital goods and has denied credit noting that excise classification in the purchase invoice is different from excise classification given in the declaration. Therefore, the issue for consideration is whether the ld. Commissioner was right in tre .....

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