1994 (12) TMI 209

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.... MODVAT credit. The appellants had been bringing in cements namely portland cement falling under Tariff Heading 2502.20 as inputs and the sulphate resistant cement falling under Heading 2502.90. It was pleaded on behalf of the appellants that as per the requiremnts the appellant had given the correct description as the goods brought in by them was cement and the tariff heading which has been given is the main tariff for the input in the Tarrif Act i.e. 2502. It has been pleaded that no doubt different varities of cement figure under different sub-headings, the appellants by virtue of the declaration filed can be taken to have filed correct delaration in law for the purpose of Rule 57G. It was pleaded that generic heading should be taken to ....

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.... benefit of the MODVAT and it is incumbent on them to comply with the requirements of law while filing the declaration notwithstanding the duty cast on the Asst. Collector for checking the declaration filed. The declaration filed does not indicate as to the nature and variety of the cement which the appellants would be bringing. It is all the more imperative on the part of the appellants to have filed variety-wise declaration when different tariff headings have been prescribed for different varieties of the cement. A general description of the goods filed cannot be considered adequate for the purpose of MODVAT credit. In this context, Hon`ble Supreme Court in the case of M/s. Ajanta Steel Corpn. v. Col. CE reported in 1994 ELT Vol. 69 part ....