Deemed Modvat credit allowed for copper wire bars where classification and manufacturing use were undisputed.

Copper wire bars classified under sub-heading 7403.12 were treated as eligible for deemed Modvat credit where the declared input list covered that classification, dispatch documents identified the goods as copper wire bars, and the department did not dispute their use in manufacture of the final product. Credit could not be denied merely because the goods were not expressly named in the Ministry's order. The assessee was therefore entitled to deemed Modvat credit on the copper wire bars, and the Revenue's challenge failed.

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Issues: Whether copper wire bars received by the assessee were eligible for deemed Modvat credit under the Ministry's order and corresponding tariff classification.

Analysis: The declared Modvat input list included copper wire bars under sub-heading 7403.12 of the Central Excise Tariff. The record also showed dispatch documents describing the goods as copper wire bars, and the department did not dispute that the goods received were used in the manufacture of the final product. In these circumstances, there was no basis to deny the deemed credit merely on the ground that the goods were not specifically mentioned in the Ministry's order.

Conclusion: The assessee was entitled to deemed Modvat credit on the copper wire bars, and the Revenue's appeal failed.

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