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of <h1>Appeal allowed for new assessment on product mismatch affecting Modvat credit eligibility.</h1> The appeal was allowed for a de novo proceeding after the appellant received a different product than declared, affecting Modvat credit eligibility. The ... Modvat - Declaration The appellant declared Steel Round 'F' but received Steel Step Forging 'F', leading to denial of Modvat credit. Tribunal remanded the matter to determine similarity of products for Modvat credit eligibility. Appeal allowed for de novo proceeding. Pre-deposit of Rs. 15,000/- required.
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