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of <h1>Tribunal allows appeal for Modvat credit dispute on 'Fourdrinier Wire Cloth Open Ended' input</h1> <h3>SWIL LTD. Versus COMMISSIONER OF C. EX. (APPEALS), CALCUTTA-IV</h3> SWIL LTD. Versus COMMISSIONER OF C. EX. (APPEALS), CALCUTTA-IV - 2000 (124) E.L.T. 519 (Tribunal) The dispute was about Modvat credit for 'Fourdrinier Wire Cloth Open Ended' input. Appellants claimed it as 'Phosphor Bronze Wire Cloth' declared under 74.14. The Tribunal agreed, finding no discrepancy in descriptions, allowing the appeal and stay petition.
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