1989 (9) TMI 231

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....ndent. [Order per: P.C. Jain, Member (T)]. - Shri Willington Christian, the learned advocates for the applicants has urged that the issue involved herein is in a very short compass. He had made an-application for availing of MODVAT credit for the correctly described inputs, namely 'leaves for spring' (steel flat). Since he was not sure about the correct classification of the inputs, therefor....

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....t there is a mis-declaration of the heading of the inputs and therefore the duty is correctly demandable even though he concedes that the description of the goods given by the applicants before the lower authorities was correct while applying for the scheme of MODVAT credit. As regards the plea of time bar the learned SDR points out that since the credit was, ab initio, not available, the question....