https://www.taxtmi.com/caselaws?id=94122 Applicants seeking Modvat credit faced a dispute because the inputs were alleged not to have been declared in the declaration. The material showed that M.S. rounds had been declared as inputs under heading 7214.90, and the disputed goods, described in some documents as RCS, were also treated as falling under the same heading. On that prima facie basis, and because the balance of convenience favoured the applicants, waiver of pre-deposit of duty and penalty was granted for hearing of the appeal. en-us Wed, 04 Oct 2000 00:00:00 +0530 Sat, 19 Nov 2011 12:14:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94122 Applicants seeking Modvat credit faced a dispute because the inputs were alleged not to have been declared in the declaration. The material showed that M.S. rounds had been declared as inputs under heading 7214.90, and the disputed goods, described in some documents as RCS, were also treated as falling under the same heading. On that prima facie basis, and because the balance of convenience favoured the applicants, waiver of pre-deposit of duty and penalty was granted for hearing of the appeal. Case-Laws Central Excise Wed, 04 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94122