1996 (1) TMI 215

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....dents. [Order]. - This appeal has been filed by the Collector of Central Excise, Kanpur against the order, dated 8-10-1992 passed by the Collector of Central Excise (Appeals), Allahabad. The respondents, herein, are the manufacturers of non-alloy steel ingot falling under sub-heading 7206.90 Central Excise Tariff Act, 1985. They are availing of the Modvat Credit facility under Notification 1....

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....(Appeals), however, set aside the Assistant Collector's order, who held that the defects in their Modvat declaration were of remediable nature. 2. Shri R.A. Sheikh, ld. D.R. for the appellant Collector, submitted that the declaration filed by the respondents, herein, does not cover the actual inputs received by them by description and also by tariff heading under which they are classified.....

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....cription and the sub-heading for the inputs as well as the final produce is there, the benefit of Modvat Credit can be allowed if it is shown that the inputs received have been used in the manufacture of the final product. The department has contended that the Tribunal decision has been given in the light of certain instructions of the CBEC which covered only the cases prior to February, 1988, but....

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....8 (19) ECR 7/C to the that (sic) Modvat Credit is not to be denied because of minor variation in the classification of the inputs in the declaration filed by the assessee. Therefore, the conclusion of the Collector (Appeals) in this case that since the classification of the inputs under Chapter 72 of the Central Excise Tariff Act, 1985 as well as the broad description thereof are sufficient to ext....