1994 (5) TMI 88

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....Mathur, JCDR, for the Respondents. [Order]. - When the Stay Application No. E/Stay/504/94-NRB and E/Stay/507/94-NRB in Appeals No. E/862/94-NRB and E/864/94-NRB was taken up for consideration, Sh. A.N. Sharma, the ld. Consultant appearing for the applicants submitted that in the declaration filed by the applicant under Sl. No. 7 of the said declaration, the goods were described as wires of i....

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....g, therefore the description given for the items cannot be considered as a broad description as held by the Tribunal in the case of Aluminium Industries Ltd. v. Collector of Central Excise, reported in 1990 (47) E.L.T. 28. He also submitted that the Tribunal all along has been holding that minor discrepancies in the description should not be a bar in allowing Modvat credit on the inputs. On the qu....

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.... He therefore prayed that pre-deposit of duty in the case may be waived as their case was fully covered by the decision of the Tribunal in the case of CCE v. Ramakrishna Steel Industries reported in 1991 (56) E.L.T. 456 (T). 2. Shri M.M. Mathur, the ld. JCDR appearing for the respondent opposed the grant of stay on the ground that the description given in the declaration was not a complete....

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....or the purpose of Rule 57G. I find from the declaration that the description given is wire of iron and non-alloy steel (steel strips or steel wires) whereas in the Gate passes the description given is wire of non-alloy steel coated with zinc. The point at issue is whether the goods actually used in the factory were coated with zinc or not coated with zinc. Under Central Excise Act, goods are sent ....