1995 (3) TMI 250

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....goo, Advocate, for the Respondents. [Order]. -  These appeals are by the Collector of Central Excise, Chandigarh against the order of the Collector of Central Excise (Appeals), Chandigarh. 2. The facts in brief are that the respondents had availed of Modvat credit on bars and rods which are classifiable under sub-heading 7214.90 of the Central Excise Tariff and in one case under....

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....nce the correct tariff sub-heading has not been indicated, the goods on which credit was taken are different from those declared, and the Assistant Collector has rightly disallowed the credit. Shri G.S. Bhangoo, advocate for the respondents relies upon a decision of the West Regional Bench in the case of Colgate Palmolive (I) Ltd. v. Collector of Central Excise, Aurangabad reported in 1995 (75) E.....