1996 (3) TMI 185

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.... for the Respondent. [Order]. -  The present Appeal has been filed against the denial of Modvat credit on the ground that Chapter sub-heading of the goods has not been correctly stated in the declaration filed under Rule 57G. 2. The facts of the case, in brief, are that the appellants are engaged in the manufacture of multilayer co-extruder, plastic films etc. For manufacture of....

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....IPCL and the second was Reliance Industries. He submitted that earlier, both these parties were classifying LLDPE granules under Chapter sub-heading 3901.10. But during the material period, M/s. IPCL changed the classification of LLDPE granules to Chapter sub-heading 3901.90. M/s Reliance Industries continued the classification of the granules under sub-heading 3901.10. He submitted that it was be....

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....on issued under Rule 57A. The learned Counsel therefore, submitted that there is no dispute about admissibility of Modvat credit insofar as Rule 57A and Notification thereunder issued is concerned. The learned Counsel also submitted that declaration was filed and the description of the goods was correctly given. Thus Rule 57G was also complied with. He therefore, prayed that in view of the legal p....

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....ven in respect of the commodity. There is no dispute about the correct Chapter heading being given in the declaration. The dispute is about only Chapter sub-heading. 6. I also observe that for the purpose of Rule 57G, the appellants have furnished the correct and complete description of the goods. Rule 57G provides that correct description of the inputs shall be furnished in the format pre....