1993 (8) TMI 208

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.... for the Respondent. [Order]. - Since I have decided to take up the appeal itself for disposal with the consent of both the sides, the stay application may also be treated as disposed of. 2. The appeal is directed against the order in appeal bearing No. V-2A(MV) 189/92, dated 30-4-1993 passed by the Collector of Central Excise (Appeals), Pune. 3. The facts of the case are that the....

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....ese inputs which have been received under the aforesaid Gate passes, on the ground that no declaration is available and hence modvat credit is not permissible. In that view, adjudication order was passed by the Asstt. Collector. When the matter was taken up before the Collector (Appeals), it was rejected and hence the present appeal before the Tribunal. 4. Shri Jagesha, the ld. advocate, a....

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....facture of aluminium tubes. Both are covered by the same Chapter Heading 76 and there is no difference in the rate of duty. Hence, it cannot be held that these items are not covered by the declaration. 5. Shri Ravinder Jain, the ld. JDR, on behalf of the Department, contended that the description in the modvat declaration is the vital one and if the goods are not received in accordance wit....

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....8. In the case of aluminium blank, since there is a difference between blank and slug, the aluminium blanks received, being not covered by the description `aluminium slugs', is not eligible for modvat credit. 6. Shri Jagesha, however, refers to the decision of the South Regional Bench reported in 1993 (65) E.L.T. 289 (Cegat) to urge that the modvat credit is admissible in the case of alumi....