1990 (12) TMI 241

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....e, for the Respondent. [Order per: V.P. Gulati, Member (T)]. - This appeal is filed by the Collector of Central Excise, Coimbatore against the order of the Collector of Central Excise (Appeals), Madras. The short point that falls for consideration is whether the learned Collector (Appeals) has correctly allowed the MODVAT Credit in respect of Molybdenum wire scrap when the Respondents declar....

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....d not cover the input Molybdenum scrap and covers only metal as such only. He however concedes that both Molybdenum scrap or wire and Molybdenum fall under the same Chapter 81 and is covered by the description. He drew our attention to the relevant grounds of appeal which for convenience of reference is reproduced below: "The Collector (Appeals) contention is not correct for the following reaso....

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....of the goods under Notification 177/86 is Chapter-heading-wise and there is no averment that in the present case the appellant did not declare the relevant chapter heading of the input. The essential requirement of the Notification, therefore, can be said to have been complied with by the Respondent inasmuch as the Respondents had correctly mentioned the Chapter heading. We observe that the Depart....

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....ub-headings for both the inputs and final product is essential for availing MODVAT Credit. Therefore this requirement cannot be dispensed with. However, the past case may be decided by the Collectors on merits keeping in view the fact that if the private/statutory records maintained by the assessee show that inputs have been received and used in the manufacture of the final products and declaratio....