1996 (2) TMI 268

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....the Respondent. [Order]. -  In this case the Collector has reviewed the Modvat Credit allowed by the Assistant Collector in the order-in-original i.e. granting the assessee the benefit of MODVAT Credit in respect of duty amount of Rs. 19,127/- in respect of C.R. Sheets in coils which falls under Tariff sub-heading 7209.30. 2.  The short facts of the case are that the appellants ....

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....dated 22-1-1992. They represented to the Assistant Collector who after due consideration allowed the MODVAT Credit vide 56/93, dated 28-6-1993. The same was availed vide RG-23A Part II Entry Nos. 233 & 234, dated 6-7-1993. 3.  The Revenue was aggrieved with the said order of the Assistant Collector and filed a review appeal before the Collector (Appeals). The Collector (Appeals) has consid....

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....at both the items CRC Sheets as well as CR Sheets in coil form are both classifiable under Chapter 72 and they are declared inputs for the purpose of granting the MODVAT Credit under Notification No. 177/86, dated 1-3-1986. The appellants had after receipt of the inputs at the first instance itself filed a revised declaration on 4-5-1992 even before taking the MODVAT Credit in RG-23A Part II and t....