1995 (3) TMI 253

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Respondents. [Order]. - This is an appeal against the Order-in-Original No. 17/90, dated 30-3-1990 of the Additional Collector of Central Excise, Nagpur. 2. The appellants, who are engaged in the manufacture of steel castings filed a declaration, after the introduction of Modvat Scheme indicating the description as Ferro Silicon manganese. However, they had received the input s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2 returns. No objection was taken against the declaration in not covering this input. Hence they cannot invoke the extended period, had they pointed out in time, they would have filed the declaration covering silicon manganese. 3. After hearing both the sides, I find that though technically the objection thar silicon manganese is not covered by the description ferro silicon and ferro manga....