1996 (7) TMI 262

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....ration included an item described as `Wire Cloth for Cylinder Mould (cloth including endless bands of iron & steel)' as evident from a copy of the declaration filed at page 2. 3. They had subsequently placed a purchase order on a foreign firm for supply of the same vide purchase order No. BECL/IMP/90-91/365A, dated 18th July, 1990 a copy of which has been filed at page 34 and shows the item at Sr.No. II. 4. The foreign suppliers sent the item but described the same in the invoice and the bill of entry as `Bottom Synthetic Shrink Sleeves' under the major heading `components for paper/paper board making machinery'. 5. The authorities below have denied the benefit of the Modvat credit taken on the ground that the item w....

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....f Modvat, he would like to cite Tribunal's order in the case of Gujarat Alkalies & Chemicals Ltd. v. CCE, Baroda reported in 1995 (78) E.L.T. 578 (Tribunal). In fact, a more broader view had been taken by the Tribunal in the case of Collector of Central Excise v. Triton Valves Ltd. reported in 1993 (65) E.L.T. 289 (Tribunal). He would, therefore, pray that their appeal may be accepted. 9. Learned DR drew attention to the order-in-original and order-in-appeal and reiterated the department's view saying that the description given in the Modvat declaration and the description in the bill of entry do not tally. Therefore, the department was justified in demanding the amount in question. 10. It was his contention that merely a br....