Modvat credit waiver limited where declared inputs matched only one item, while undeclared goods required pre-deposit.

A prima facie case for waiver of pre-deposit was accepted only for Modvat credit relating to Bonded Blocks, because the appellant's declaration included P.U. Foam Blocks among the declared inputs. No prima facie entitlement was shown for Sleep Well Matts or S.W. Outer laminates, as those items were not declared and the references to Polyethylene sheets, rolls and bags did not match the goods received. Waiver was therefore confined to the amount relatable to Bonded Blocks, while pre-deposit was required for the balance disputed inputs.

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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit of the disputed central excise duty in respect of Modvat credit claimed on the inputs Bonded Blocks, Sleep Well Matts, and S.W. Outer laminates.

Analysis: The declaration filed by the appellant showed P.U. Foam Blocks among the declared inputs, and therefore a prima facie case was made out in respect of Bonded Blocks. However, the declaration did not mention Sleep Well Matts or S.W. Outer laminates, and the description of Polyethylene sheets and rolls and bags did not match the goods received by the appellant. On that basis, the appellant failed to establish a prima facie entitlement to Modvat credit for those items.

Conclusion: Waiver of pre-deposit was granted only to the extent of the amount relatable to Bonded Blocks, while pre-deposit was directed for the balance amount in respect of the remaining disputed inputs.

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