TaxTMI 
TaxTMI 
1995 (1) TMI 161
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....e Respondents. [Order per : Shiben K. Dhar, Member (T)]. - The appellants are aggrived by the Order-in-Appeal No. 364-CE/DLH/91, dated 3-4-1994 under which through common Order Collector (Appeals) has unheld Asstt. Collector's Orders disallowing Modvat credit on account of inputs not having been declared. 2. The appellants are engaged in manufacture of Auto-components for two wheelers and Elec....
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.... the same things. In support of his contention he cited the case of Indian Metals & Ferro Alloys Ltd. v. CCE - reported in 1991 (51) E.L.T. 165 (SC). He also refers to advertisement issued by Kalyani Steels Seamless Pipes Project appearing at page 24 of the paper book which indicates that pipes have been at many places referred to as tubes through expression like "The pipes (tubes) .........." He ....
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....;The Shorter Oxford English Dictionary defines description as "The action of setting forth in words by mentioning characteristics; the combination of qualities or features that marks out or describes a particular class". 7. The tube is defined in the Shorter Oxford Dictionary as "a hollow body, usually cylindrical and long in proportion to its diameter, of wood, metal, glass etc. used to con....
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....etting up a project for the manufacture of 60,000 TPA of Seamless (Carbon & Alloy Steel) Pipes. The pipes (Tubes) would have dimensions varying from 45 mm to 245 mm dia.....". This would also indicate that in common parlance tubes and pipes are expressions conveying broadly the same meaning. In this context it cannot be said that inputs which are steel tubes but described as pipes had not been dec....